k-ifrs 기반 공시용 표준계정과목체계...
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2 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
K-IFRS 기반 공시용K-IFRS 기반 공시용K-IFRS 기반 공시용
표준계정과목체계 안내표준계정과목체계 안내표준계정과목체계 안내
- 금융감독원 -
이·달·의·특·이·달·의·특·이·달·의·특·집Ⅰ집Ⅰ집Ⅰ
금감원은 '11년 국제회계기준 본격도입에 대비하여 K-IFRS 기반의 XBRL 공시용 표준계정과목체계를 개발하여 상장법인 및 회계법인 등에게 제공하고자 합니다. K-IFRS 기반 XBRL 계정과목체계는 IASB(국제회계기준위원회)에서 공표한 국제표준택사노미를 근간으로 하여 다수의 K-IFRS 조기도입 상장법인이 사용하였거나, 영업이익 등 사회적 이슈가 되었던 계정과목 등을 추가하여 개발되었습니다. 상장법인은 본 홈페이지 자료실에서 표준계정과목체계의 내용을 확인하고, 2011년 사업 및 분반기보고서 상 재무제표 작성시 이를 참고하여 XBRL 재무제표 공시를 준비하시기 바랍니다. 앞으로도 동 표준계정과목체계에 대한 의견이 있으시면 언제든지 본 홈페이지 Q&A를 통하여 제출하시면 이를 적극 검토하겠으며, IASB의 표준주석이 기존 K-GAAP 기반의 주석양식과 상이하여 작성에 어려움이 많다는 의견에 대해서는 동 표준주석 양식을 우리 실정에 맞게 개선중임을 알려드립니다.
K-IFRS 기반 XBRL 재무제표 공시
Ⅰ. XBRL 공시시스템의 개요
□ 용어설명 ◦XBRL:재무정보의 작성·유통·분석을 획기적으로 개선하고자 '99년 비영리 국제 컨소시엄
K-IFRS 기반 공시용 표준계정과목체계 안내
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인 'XBRL International'이 제정한 기업 재무보고용 국제표준 전산언어로 eXtensible Business Reporting Language의 약자
◦택사노미(Taxonomy):XBRL의 구성요소인 표준계정과목체계, 회계기준에 따라 계정과목의 명칭, 계산식, 표시순서, 계정과목 간 관계, 회계기준 근거조항 등을 체계적으로 집계한 정보
◦IASB:국제회계기준위원회, International Accounting Standards Board의 약자로 독립적인 국제회계기준 제정기구(영국 런던 소재)로 EU를 중심으로 주요국 약 15명의 위원으로 구성되어 있음
◦IFRS:국제회계기준, 단일기준으로 작성된 신뢰성 있는 재무정보에 대한 요구의 증대에 따라 "국제적으로 통일된 고품질의 회계기준 제정"이라는 목표 아래 제정된 회계기준으로 International Financial Reporting Standards의 약자
□ 적용 범위◦대상 보고서:상장법인이 제출하는 사업보고서(분·반기포함) 상의 연결 및 개별 재무제표*
* 재무상태표, 포괄손익계산서, 자본변동표, 현금흐름표 및 주석
◦대상 제출인:상장법인◦적용시기:'11년부터 국제회계기준에 따라 재무제표를 작성해야 하는바, 12월 결산법인이
'11. 5. 16.까지 제출하는 1/4분기보고서부터 적용
Ⅱ. IFRS 기준 표준계정과목 체계
□ IASB에서 제시한 국제표준 택사노미는 IFRS에서 예시하는 최소한의 계정과목으로 구성되어 있어 상장법인이 재무제표를 작성 시 추가적으로 많은 계정과목을 신설해야 하는 등의 불편함을 해소하기 위하여 다음과 같이 계정과목을 추가하여 공시용 표준계정과목체계를 개발
<공시용 표준계정과목체계구성 >IASB 제정
국제표준 택사노미1)
⇓ (한국XBRL본부에서 한글화 작업)
⇓ 국제표준 택사노미
한글판2) + 택사노미 추가3)
⇓DART 택사노미
4)
특 집 Ⅰ
4 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
1) 국제표준택사노미 원본은 http://www.iasb.org 참조
2) 국제표준택사노미 v.2009에 대한 한글 번역본은 한국 XBRL 본부에서 한글화작업을 통하여 IASB의 승
인을 받았으며, http://www.xbrl.or.kr, http://www.iasb.org 참조
(v.2010에 대한 한글화 작업은 현재 진행중으로 IASB 승인 후 표준계정과목체계에 반영할 예정)
3) IFRS 조기적용 기업들의 계정과목 사용빈도와 다수의 상장법인이 사용하고 있는 K-GAAP 계정과목 등
을 고려하여 추가
4) 국제표준 택사노미에 계정과목을 추가하여 DART에서 공시용으로 제공하는 표준계정과목체계를 편의상
'DART 택사노미'라 함.
Ⅲ. XBRL 재무제표 작성시 유의사항(기존 K-GAAP과 동일)
우리원에서 제공하는 'IFRS 기반 공시용 표준계정과목'에 있는 계정과목 및 주석만을 이용해야 하는 것은 아님.
◦계정과목 중 필요한 계정의 선택, 불필요한 계정의 삭제, 표준계정과목에 없는 계정의 신설, 계정과목 위치변경 등 회사의 경제적 실질을 충분히 반영한 재무제표 작성 가능
◦공시용 표준계정과목은 회사가 많이 사용하는 계정과목을 표준계정과목에 미리 반영하여 제출인이 쉽게 재무제표를 작성할 수 있도록 지원하는 것임.
표준 계정과목을 다른 용도의 계정과목으로 변경하여 사용 금지◦'장기매출채권 및 기타비유동채권' 계정과목을 성격이 다른 '유형자산'으로 단순히 명칭만 변경
해서 사용하게 되면 동 XBRL 재무제표가 유통되었을 때 왜곡된 정보를 제공하게 될 수 있으므로 반드시 주의
◦제시된 표준계정과목이 회사의 실질을 제대로 표시하기 어려운 경우에는 별도의 계정과목을 신설하여 사용
IASB 택사노미의 번역에 따라 계정과목명이 상당히 길거나, 계정의 성격은 동일하지만 지금까지 회사가 사용하던 명칭과 다른 경우 등 계정과목명을 변경하고자 하는 경우에는 계정과목을 신설하지 않고, 기존 계정과목명(한글 레이블)만 바꾸어 사용 가능
◦'매각예정 또는 소유주에 대한 분배예정으로 분류된 비유동자산이나 처분자산집단' ⇒ '매각예정 비유동자산' 등 회사의 실질을 잘 반영할 수 있는 계정과목명으로 변경하여 사용 가능
DART 택사노미는 제출인이 선택하여 편리하게 재무제표를 작성할 수 있도록 많은 계정과목으로 구성되어 있기 때문에 회사가 사용하지 않는 계정과목은 반드시 삭제
◦미사용 계정과목을 삭제하지 않는 경우 그대로 공시되어 투자자에게 혼란을 줄 수 있으므로 주의
K-IFRS 기반 공시용 표준계정과목체계 안내
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수 주석의 경우에도 계정과목과 동일한 작성원칙 적용 ◦DART에서 제공하는 주석양식에 맞추어 작성하되(대부분 표 형태이며, 표의 빈칸을 채우는
방식) 불필요한 항목은 삭제, 부족한 항목은 추가, 순서 변경 등 회사의 경제적 실질을 충분히 반영하는 방법으로 작성
◦각각의 주석에는 표준주석으로 기재하는 내용 이외에 회사가 원하는 관련내용을 자유롭게 기술할 수 있도록 빈칸을 제공
Ⅳ. 별도재무제표와 개별재무제표
□ 국제표준 택사노미는 주재무제표인 연결재무제표(Consolidated financial statements)와 별도재무제표(Separate financial statements) 택사노미를 제공하고 있으며, 연결대상 종속기업이 없는 회사는 개별재무제표 작성시 연결재무제표 계정과목체계를 참고
Ⅴ. 기타 의견수렴에 대한 검토
□ 재무제표 계정과목예시가 지나치게 상세함◦공시용 표준계정과목체계는 재무제표 작성에 필요한 계정과목을 모아 놓은 것으로 회사는 제시
된 모든 계정과목을 사용하는 것이 아니라 필요한 계정과목만 취사선택하여 재무제표를 작성함.□ 금융업 재무제표 표시의 어려움.◦IASB에서 제시한 표준택사노미는 업종 구분 없이 하나의 계정과목체계로 이루어져 있기 때문
에 금융업 고유의 계정과목을 표시하기에 한계가 있어 금융업 표준계정과목체계의 추가개발을 검토중
□ 표준주석이 기존 우리나라의 주석양식과 상이함.◦IASB에서 제시한 표준주석이 우리나라의 재무제표 주석양식과 상이하여 작성에 어려움이 많
다는 의견이 많아 표준주석항목을 재배열하는 등 주석양식 개선작업을 진행중□ 재무상태표의 유동성배열순서 관련◦국제표준택사노미 및 한국채택 국제회계기준 제1001호 예시에 따라 공시용 표준계정과목체계
는 재무상태표의 계정과목을 유동성이 낮은 자산(부채)부터 배열하고 있으나, 유동성 높은 자산(부채)부터 배열하고 싶은 경우 XBRL 재무제표 작성기에서 쉽게 변경하여 작성가능
특 집 Ⅰ
6 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
□ 손익계산서 계정과목의 분류 관련 ◦기타수익, 기타비용, 기타이익(손실) 등 항목의 세부구분은 예시일 뿐이며, 회사의 경제적 실
질을 반영하여 그 구분을 변경하여 작성 가능□ 영업이익 관련 ◦IFRS 조기적용 기업 대부분이 영업이익을 재무제표에 표시했기 때문에 재무제표 작성편의를
위해 표준택사노미에 영업이익을 제시하였고, 다른 계정과목과 마찬가지로 삭제 및 위치변경이 자유롭기 때문에 회사의 실정에 맞게 표시 가능
◉ IFRS 표준 계정과목 ◉▶ 재무상태표(유동/비유동법) - 연결재무제표
영문 Label 한글 LabelData
Type
IFRS
Reference
[D210000] Statement of financial position,
current/non-current - Consolidated
financial statements
[D210000] 재무상태표, 유동/비유동법
-연결재무제표
Statement of financial position 재무상태표
Assets 자산
Non-current assets 비유동자산
Long-term trade and other non-current
receivables, gross장기매출채권 및 기타비유동채권 X
Long-term trade Receivable, gross 장기매출채권 X
Present value discounts, long-term
trade Receivables현재가치할인차금 (X)
Allowance for doubtful acccount,
long-term trade Receivables대손충당금 (X)
Long-term other Receivables, gross 장기미수금 X
Present value discounts, long-term
other Receivables현재가치할인차금 (X)
Allowance for doubtful acccount,
long-term other Receivables대손충당금 (X)
Long-term accrued Income, gross 장기미수수익 X
Allowance for doubtful acccount,
long-term accrued Income대손충당금 (X)
Long-term deposits Provided, gross 장기보증금 X
Allowance for doubtful acccount,
long-term deposits Provided대손충당금 (X)
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Long-term advance payments, gross 장기선급금 X
Allowance for doubtful acccount,
long-term advance payments대손충당금 (X)
Long-term prepaid expenses 장기선급비용 X
Property, plant and equipment 유형자산 XIAS 1.54 a,
IAS 16.73 e
Land, gross 토지 X IAS 16.37 a
Government grants, land 정부보조금 (X)
Accumulated Impairment loss, land 손상차손누계액 (X)
Buildings, gross 건물 X IAS 16.37 b
Government grants, buildings 정부보조금 (X)
Accumulated depreciation, buildings 감가상각누계액 (X)
Accumulated Impairment loss,
buildings손상차손누계액 (X)
Structure, gross 구축물 X
Government grants, structure 정부보조금 (X)
Accumulated depreciation, structure 감가상각누계액 (X)
Accumulated Impairment loss,
structure손상차손누계액 (X)
Machinery, gross 기계장치 X IAS 16.37 c
Government grants, machinery 정부보조금 (X)
Accumulated depreciation, machinery 감가상각누계액 (X)
Accumulated Impairment loss,
machinery손상차손누계액 (X)
Vehicles, gross 차량운반구 X IAS 16.37
Customer's donation, vehicles 정부보조금 (X)
Accumulated depreciation, vehicles 감가상각누계액 (X)
Accumulated Impairment loss, vehicles 손상차손누계액 (X)
Fixtures and fittings, gross 집기 X IAS 16.37 g
Government grants, fixtures and
fittings정부보조금 (X)
Accumulated depreciation, fixtures and
fittings감가상각누계액 (X)
Accumulated Impairment loss, fixtures
and fittings손상차손누계액 (X)
Office equipment, gross 사무용비품 X IAS 16.37 h
Government grants, office equipment 정부보조금 (X)
Accumulated depreciation, office
equipment감가상각누계액 (X)
특 집 Ⅰ
8 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Accumulated Impairment loss, office
equipment손상차손누계액 (X)
Tangible exploration and evaluation
assets, gross유형탐사평가자산 X IFRS 6.25
Government grants, tangible
exploration and evaluation assets정부보조금 (X)
Accumulated depreciation, tangible
exploration and evaluation assets감가상각누계액 (X)
Accumulated Impairment loss, tangible
exploration and evaluation assets손상차손누계액 (X)
Construction in progress, gross 건설중인자산 X IAS 16.37
Government grants, construction in
progress정부보조금 (X)
Accumulated depreciation,
construction in progress감가상각누계액 (X)
Accumulated Impairment loss,
construction in progress손상차손누계액 (X)
Other property, plant and equipment,
gross기타유형자산 X IAS 16.37
Government grants, other property,
plant and equipment정부보조금 (X)
Accumulated depreciation, other
property, plant and equipment감가상각누계액 (X)
Accumulated Impairment loss, other
property, plant and equipment손상차손누계액 (X)
Investment property 투자부동산 X
IAS 1.54 b,
IAS 40.76, IAS
40.79 c
Goodwill, gross 영업권 X
IAS 1.54 c,
IAS 36.134 a,
IAS 36.135 a,
IFRS 3.B67 d
Government grants, goodwill 정부보조금 (X)
Intangible assets other than goodwill 영업권 이외의 무형자산 X
IAS 1.54 c,
IAS 36.134 b,
IAS 36.135 b,
IAS 38.118 e
Brand names, gross 브랜드명 X IAS 38.119 a
Government grants, brand names 정부보조금 (X)
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 9
영문 Label 한글 LabelData
Type
IFRS
Reference
Intangible exploration and evaluation
assets, gross무형탐사평가자산 X
IAS 38.119,
IFRS 6.25
Government grants, intangible
exploration and evaluation assets정부보조금 (X)
Mastheads and publishing titles, gross 제호와 출판표제 X IAS 38.119 b
Government grants, mastheads and
publishing titles정부보조금 (X)
Computer software, gross 컴퓨터소프트웨어 X IAS 38.119 c
Government grants, computer software 정부보조금 (X)
Licences and franchises, gross 라이선스와 프랜차이즈 X IAS 38.119 d
Government grants, licences and
franchises정부보조금 (X)
Copyrights, patents and other
industrial property rights, service and
operating rights, gross
저작권, 특허권, 기타 산업재산권,
용역운영권X IAS 38.119 e
Government grants, copyrights,
patents and other industrial property
rights, service and operating rights
정부보조금 (X)
Recipes, formulae, models, designs
and prototypes, gross
조리법, 공식, 모형, 설계 및 시제
품X IAS 38.119 f
Government grants, recipes, formulae,
models, designs and prototypes정부보조금 (X)
Intangible assets under development,
gross개발 중인 무형자산 X IAS 38.119 g
Government grants, intangible assets
under development정부보조금 (X)
Other intangible assets, gross 기타무형자산 X IAS 38.119
Government grants, other intangible
assets정부보조금 (X)
Investments accounted for using equity
method지분법적용 투자지분 X
IAS 1.54 e,
IFRS 8.24 a,
IFRS 8.28 e
Non-current biological assets, gross 비유동생물자산 X IAS 1.54 f
Government grants, non-current
biological assets정부보조금 (X)
Accumulated Impairment loss,
non-current biological assets손상차손누계액 (X)
Accumulated depreciation, non-current
biological assets감가상각누계액 (X)
특 집 Ⅰ
10 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Non-current receivables, gross 비유동채권 XIAS 1.54 h,
IAS 1.78 b
Allowance for doubtful acccount,
non-current receivables대손충당금 (X)
Deferred tax assets 이연법인세자산 X
IAS 12.81 g
(i), IAS 1.54
o, IAS 1.56
Other non-current financial assets 기타비유동금융자산 X IAS 1.54 d
Non-current available-for-sale
financial assets비유동매도가능금융자산 X
Non-current financial assets held to
maturity비유동만기보유금융자산 X
Non-current fair value financial asset 비유동당기손익인식금융자산 X
Long-term loans and receivables,
gross장기대여금및수취채권 X
Present value discounts, non-current
loans and receivables현재가치할인차금 (X)
Allowance for doubtful acccount,
non-current loans and receivables대손충당금 (X)
Long-term financial Instruments 장기금융상품 X
Other non-current non-financial assets 기타비유동비금융자산 X IAS 1.55
Total non-current assets 비유동자산합계 XIAS 1.66, IFRS
8.33 b
Current assets 유동자산
Inventories 재고자산 X
IAS 1.54 g,
IAS 2.36 b,
IAS 2.6, IAS
2.9
Raw materials, gross 원재료 X IAS 2.37
Accumulated Impairment loss, raw
materials평가충당금 (X)
Merchandise, gross 상품 X IAS 2.37
Accumulated Impairment loss,
merchandise평가충당금 (X)
Production supplies, gross 소모품 X IAS 2.37
Accumulated Impairment loss,
production supplies평가충당금 (X)
Work in progress, gross 재공품 X IAS 2.37
Accumulated Impairment loss, work in
progress평가충당금 (X)
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 11
영문 Label 한글 LabelData
Type
IFRS
Reference
Finished goods, gross 제품 X IAS 2.37
Accumulated Impairment loss, finished
goods평가충당금 (X)
Supplies, gross 저장품 X
Accumulated Impairment loss, supplies 평가충당금 (X)
Goods in transit, gross 미착품 X
Accumulated Impairment loss, goods
in transit평가충당금 (X)
Other inventories, gross 기타재고 X IAS 2.37
Accumulated Impairment loss, other
inventories평가충당금 (X)
Trade and other current receivables 매출채권 및 기타유동채권 XIAS 1.54 h,
IAS 1.78 b
Short-term trade Receivable 단기매출채권 X
Present value discounts, short-term
trade Receivable현재가치할인차금 (X)
Allowance for doubtful acccount,
short-term trade Receivable대손충당금 (X)
Short-term other Receivables 단기미수금 X
Present value discounts, short-term
other Receivables현재가치할인차금 (X)
Allowance for doubtful acccount,
short-term other Receivables대손충당금 (X)
Short-term accrued Income 단기미수수익 X
Allowance for doubtful acccount,
short-term accrued Income대손충당금 (X)
Short-term deposits Provided 단기보증금 X
Allowance for doubtful acccount,
short-term deposits Provided대손충당금 (X)
Short-term advance payments 단기선급금 X
Allowance for doubtful acccount,
short-term advance payments대손충당금 (X)
Short-term prepaid expenses 단기선급비용 X
Current tax assets 당기법인세자산 X IAS 1.54 n
Current biological assets, gross 유동생물자산 X IAS 1.54 f
Government grants, current biological
assets정부보조금 (X)
Accumulated Impairment loss, current
biological assets손상차손누계액 (X)
특 집 Ⅰ
12 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Accumulated depreciation, current
biological assets감가상각누계액 (X)
Other current financial assets 기타유동금융자산 X IAS 1.54 d
Current available-for-sale financial
assets유동매도가능금융자산 X
Current financial assets held to
maturity유동만기보유금융자산 X
Current fair value financial asset 유동당기손익인식금융자산 X
Short-term loans and receivables 단기대여금및수취채권 X
Present value discounts, Short-term
loans and receivables현재가치할인차금 (X)
Allowance for doubtful acccount,
Short-term loans and receivables대손충당금 (X)
Short-term financial Instruments,
gross단기금융상품 X
Other current non-financial assets 기타유동비금융자산 X IAS 1.55
Cash and cash equivalents 현금및현금성자산 XIAS 1.54 i,
IAS 7.45
Cash 현금 X IAS 7.45
Cash on hand 보유현금 X IAS 7.45
Balances with banks 예금잔액 X IAS 7.45
Other demand deposits 기타 요구불 예금 X IAS 7.45
Cash equivalents 현금성자산 X IAS 7.45
Short-term deposits, classified as
cash equivalents현금성자산으로 분류된 단기예금 X IAS 7.45
Short-term investments, classified as
cash equivalents
현금성자산으로 분류된 단기투자
자산X IAS 7.45
Bank overdrafts, classified as cash
equivalents현금성자산으로 분류된 당좌차월 (X) IAS 7.45
Other banking arrangements,
classified as cash equivalents
현금성자산으로 분류된 은행거래
약정X IAS 7.45
Other cash and cash equivalents 기타현금및현금성자산 X IAS 7.45
Total current assets other than assets
or disposal groups classified as held
for sale or as held for distribution to
owners
매각예정 또는 소유주에 대한 분배
예정으로 분류된 자산이나 처분자
산집단 이외의 유동자산합계
X IAS 1.66
Non-current assets or disposal groups
classified as held for sale or as held
for distribution to owners
매각예정 또는 소유주에 대한 분배
예정으로 분류된 비유동자산이나
처분자산집단
X IAS 1.54 j
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 13
영문 Label 한글 LabelData
Type
IFRS
Reference
Non-current assets or disposal groups
classified as held for sale
매각예정으로 분류된 비유동자산
이나 처분자산집단X IFRS 5.38
Non-current assets or disposal groups
classified as held for distribution to
owners
소유주에 대한 분배예정으로 분류
된 비유동자산이나 처분자산집단X IFRS 5.38
Total current assets 유동자산합계 X IAS 1.66
Total assets 자산총계 X
IAS 1.55, IFRS
8.23, IFRS
8.28 c
자본과 부채
Equity 자본
Issued capital 자본금 X IAS 1.54 r
Issued capital of common stock 보통주자본금 X
Issued capital of preferred stock 우선주자본금 X
Capital surplus 자본잉여금 X
Other Comprehensive income/loss
accumulated amount기타포괄손익누계액 X
Share premium 주식발행초과금 X IAS 1.54 r
Treasury shares 자기주식 (X)IAS 1.54 r,
IAS 32.34
Other equity interest 기타지분 X IAS 1.54 r
Retained earnings 이익잉여금 X IAS 1.54 r
Other reserves 기타적립금 X IAS 1.54 r
Legal Reserve 이익준비금 X
Voluntary Reserves 임의적립금 X
Revaluation surplus 재평가잉여금 XIAS 16.39, IAS
38.85
Reserve of exchange differences on
translation환산 관련 외환차이 적립금 X IAS 21.52 b
Reserve of cash flow hedges 현금흐름위험회피 적립금 X IAS 1.78 e
Reserve of hedges of net investment in
foreign operations해외사업장순투자위험회피 적립금 X IAS 1.78 e
Reserve of actuarial gains or losses on
defined benefit plans
확정급여제도의 보험수리적 손익
적립금X IAS 19.93A
Reserve of gains and losses on
remeasuring available-for-sale financial
assets
매도가능금융자산의 재측정손익 적
립금X IAS 1.78 e
Reserve of share-based payments 주식기준보상 적립금 X IAS 1.78 e
Equity attributable to owners of parent 지배기업의 소유주에게 귀속되는 지분 X IAS 1.54 r
특 집 Ⅰ
14 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Non-controlling interests 비지배지분 X IAS 1.54 q
Total equity 자본총계 X
IAS 1.55, IAS
1.78 e, IFRS
1.24 a
Liabilities 부채
Non-current liabilities 비유동부채
Non-current provisions 비유동충당부채 X IAS 1.54 l
Non-current provisions for employee
benefits비유동종업원급여충당부채 X IAS 1.78 d
Other long-term provisions 기타장기충당부채 XIAS 1.78 d,
IAS 37.87
Long-term warranty provision 장기제품보증충당부채 X IAS 37.87
Long-term restructuring provision 장기구조조정충당부채 X IAS 37.87
Long-term legal proceedings
provision장기법적소송충당부채 X IAS 37.87
Long-term onerous contracts
provision장기손실부담계약충당부채 X IAS 37.87
Long-term provision for
decommissioning, restoration and
rehabilitation costs
사후처리, 복구, 정화 비용을 위
한 장기충당부채X IAS 37.87
Long-term miscellaneous other
provisions그 밖의 기타장기충당부채 X IAS 37.87
Long-term trade and other non-current
payables장기매입채무 및 기타비유동채무 X
Long-Term trade Payables, gross 장기매입채무 X
Present value discounts, long-Term
trade Payables현재가치할인차금 (X)
Long-Term other Payables, gross 장기미지급금 X
Present value discounts, long-Term
other Payables현재가치할인차금 (X)
Long-Term accrued Expenses, gross 장기미지급비용 X
Present value discounts, long-Term
accrued Expenses현재가치할인차금 (X)
Long-Term guarantee Deposit Rent,
gross장기임대보증금 X
Present value discounts, long-Term
guarantee Deposit Rent현재가치할인차금 (X)
Long-Term withholdings Banks 장기예수금 X
Long-Term advances Customers 장기선수금 X
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 15
영문 Label 한글 LabelData
Type
IFRS
Reference
Long-term borrowings, gross 장기차입금 X
Present value discounts, long-term
borrowings현재가치할인차금 (X)
Post-employment benefit obligations 퇴직급여채무 X
Present value of defined benefit
obligation확정급여채무의현재가치 X
Fair value of plan assets 사외적립자산의공정가치 (X)
Non-current payables 비유동채무 X IAS 1.54 k
Deferred tax liabilities 이연법인세부채 X
IAS 12.81 g
(i), IAS 1.54
o, IAS 1.56
Other non-current financial liabilities 기타비유동금융부채 X IAS 1.54 m
Other non-current non-financial
liabilities기타비유동비금융부채 X IAS 1.55
Total non-current liabilities 비유동부채합계 X IAS 1.69
Current liabilities 유동부채
Current provisions 유동충당부채 X IAS 1.54 l
Current provisions for employee
benefits유동종업원급여충당부채 X IAS 1.78 d
Other short-term provisions 기타단기충당부채 XIAS 1.78 d,
IAS 37.87
Short-term warranty provision 단기제품보증충당부채 X IAS 37.87
Short-term restructuring provision 단기구조조정충당부채 X IAS 37.87
Short-term legal proceedings
provision단기법적소송충당부채 X IAS 37.87
Short-term onerous contracts
provision단기손실부담계약충당부채 X IAS 37.87
Short-term provision for
decommissioning, restoration and
rehabilitation costs
사후처리, 복구, 정화 비용을 위
한 단기충당부채X IAS 37.87
Short-term miscellaneous other
provisions그 밖의 기타단기충당부채 X IAS 37.87
Trade and other current payables 매입채무 및 기타유동채무 X IAS 1.54 k
Short-term trade Payables 단기매입채무 X
Short-term other Payables 단기미지급금 X
Present value discounts, short-term
other Payables현재가치할인차금 (X)
Short-term accrued Expenses 단기미지급비용 X
Short-term guarantee Deposit Rent 단기임대보증금 X
특 집 Ⅰ
16 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Short-term withholdings 단기예수금 X
Short-term advances Customers 단기선수금 X
Short-term borrowings 단기차입금 X
Current portion of long-term
borrowings유동성장기차입금 X IAS 1.54 m
Payments of Income taxes payable 미지급법인세 X
Current tax liabilities 당기법인세부채 X IAS 1.54 n
Other current financial liabilities 기타유동금융부채 X IAS 1.54 m
Other current non-financial liabilities 기타유동비금융부채 X IAS 1.55
Total current liabilities other than
liabilities included in disposal groups
classified as held for sale
매각예정으로 분류된 처분자산집단
에 포함된 부채 이외의 유동부채합
계
X IAS 1.66
Liabilities included in disposal groups
classified as held for sale
매각예정으로 분류된 처분자산집단
에 포함된 부채X IAS 1.54 p
Total current liabilities 유동부채합계 X IAS 1.69
Total liabilities 부채총계 X
IAS 1 -
Structure and
content, IFRS
8.23, IFRS
8.28 d
Total equity and liabilities 자본과부채총계 X IAS 1.55
▶ 재무상태표(유동성배열법) - 연결재무제표
영문 Label 한글 LabelData
Type
IFRS
Reference
[D220000] Statement of financial position,
order of liquidity - Consolidated financial
statements
[D220000] 재무상태표, 유동성배열법-
연결재무제표
Statement of financial position 재무상태표
Assets 자산
Property, plant and equipment 유형자산 XIAS 1.54 a,
IAS 16.73 e
Land, gross 토지 X IAS 16.37 a
Government grants, land 정부보조금 (X)
Accumulated Impairment loss, land 손상차손누계액 (X)
Buildings, gross 건물 X IAS 16.37 b
Government grants, buildings 정부보조금 (X)
Accumulated depreciation, buildings 감가상각누계액 (X)
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 17
영문 Label 한글 LabelData
Type
IFRS
Reference
Accumulated Impairment loss, buildings 손상차손누계액 (X)
Structure, gross 구축물 X
Government grants, structure 정부보조금 (X)
Accumulated depreciation, structure 감가상각누계액 (X)
Accumulated Impairment loss, structure 손상차손누계액 (X)
Machinery, gross 기계장치 X IAS 16.37 c
Government grants, machinery 정부보조금 (X)
Accumulated depreciation, machinery 감가상각누계액 (X)
Accumulated Impairment loss,
machinery손상차손누계액 (X)
Vehicles, gross 차량운반구 X IAS 16.37
Customer's donation, vehicles 정부보조금 (X)
Accumulated depreciation, vehicles 감가상각누계액 (X)
Accumulated Impairment loss, vehicles 손상차손누계액 (X)
Fixtures and fittings, gross 집기 X IAS 16.37 g
Government grants, fixtures and fittings 정부보조금 (X)
Accumulated depreciation, fixtures and
fittings감가상각누계액 (X)
Accumulated Impairment loss, fixtures
and fittings손상차손누계액 (X)
Office equipment, gross 사무용비품 X IAS 16.37 h
Government grants, office equipment 정부보조금 (X)
Accumulated depreciation, office
equipment감가상각누계액 (X)
Accumulated Impairment loss, office
equipment손상차손누계액 (X)
Tangible exploration and evaluation
assets, gross유형탐사평가자산 X IFRS 6.25
Government grants, tangible exploration
and evaluation assets정부보조금 (X)
Accumulated depreciation, tangible
exploration and evaluation assets감가상각누계액 (X)
Accumulated Impairment loss, tangible
exploration and evaluation assets손상차손누계액 (X)
Construction in progress, gross 건설중인자산 X IAS 16.37
Government grants, construction in
progress정부보조금 (X)
Accumulated depreciation, construction
in progress감가상각누계액 (X)
특 집 Ⅰ
18 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Accumulated Impairment loss,
construction in progress손상차손누계액 (X)
Other property, plant and equipment,
gross기타유형자산 X IAS 16.37
Government grants, other property,
plant and equipment정부보조금 (X)
Accumulated depreciation, other
property, plant and equipment감가상각누계액 (X)
Accumulated Impairment loss, other
property, plant and equipment손상차손누계액 (X)
Investment property 투자부동산 X
IAS 1.54 b,
IAS 40.76, IAS
40.79 c
Goodwill, gross 영업권 X
IAS 1.54 c,
IAS 36.134 a,
IAS 36.135 a,
IFRS 3.B67 d
Government grants, goodwill 정부보조금 (X)
Intangible assets other than goodwill 영업권 이외의 무형자산 X
IAS 1.54 c,
IAS 36.134 b,
IAS 36.135 b,
IAS 38.118 e
Brand names, gross 브랜드명 X IAS 38.119 a
Government grants, brand names 정부보조금 (X)
Intangible exploration and evaluation
assets, gross무형탐사평가자산 X
IAS 38.119,
IFRS 6.25
Government grants, intangible
exploration and evaluation assets정부보조금 (X)
Mastheads and publishing titles, gross 제호와 출판표제 X IAS 38.119 b
Government grants, mastheads and
publishing titles정부보조금 (X)
Computer software, gross 컴퓨터소프트웨어 X IAS 38.119 c
Government grants, computer software 정부보조금 (X)
Licences and franchises, gross 라이선스와 프랜차이즈 X IAS 38.119 d
Government grants, licences and
franchises정부보조금 (X)
Copyrights, patents and other industrial
property rights, service and operating
rights, gross
저작권, 특허권, 기타 산업재산권,
용역운영권X IAS 38.119 e
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 19
영문 Label 한글 LabelData
Type
IFRS
Reference
Government grants, copyrights, patents
and other industrial property rights,
service and operating rights
정부보조금 (X)
Recipes, formulae, models, designs
and prototypes, gross
조리법, 공식, 모형, 설계 및 시제
품X IAS 38.119 f
Government grants, recipes, formulae,
models, designs and prototypes정부보조금 (X)
Intangible assets under development,
gross개발 중인 무형자산 X IAS 38.119 g
Government grants, intangible assets
under development정부보조금 (X)
Other intangible assets, gross 기타무형자산 X IAS 38.119
Government grants, other intangible
assets정부보조금 (X)
Other financial assets 기타금융자산 X IAS 1.54 d
Available-for-sale financial assets 매도가능금융자산 X
Financial assets held to maturity 만기보유금융자산 X
Fair value financial asset 당기손익인식금융자산 X
Loans and receivables, gross 대여금및수취채권 X
Present value discounts, loans and
receivables현재가치할인차금 (X)
Financial Instruments 금융상품 X
Other non-financial assets 기타비금융자산 X IAS 1.55
Investments accounted for using equity
method지분법적용 투자지분 X
IAS 1.54 e,
IFRS 8.24 a,
IFRS 8.28 e
Biological assets, gross 생물자산 XIAS 1.54 f,
IAS 41.50
Government grants, biological assets 정부보조금 (X)
Accumulated Impairment loss, biological
assets손상차손누계액 (X)
Accumulated depreciation, biological
assets감가상각누계액 (X)
Non-current assets or disposal groups
classified as held for sale or as held for
distribution to owners
매각예정 또는 소유주에 대한 분배예
정으로 분류된 비유동자산이나 처분
자산집단
X IAS 1.54 j
Non-current assets or disposal groups
classified as held for sale
매각예정으로 분류된 비유동자산이
나 처분자산집단X IFRS 5.38
특 집 Ⅰ
20 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Non-current assets or disposal groups
classified as held for distribution to
owners
소유주에 대한 분배예정으로 분류
된 비유동자산이나 처분자산집단X IFRS 5.38
Inventories 재고자산 X
IAS 1.54 g,
IAS 2.36 b,
IAS 2.6, IAS
2.9
Raw materials, gross 원재료 X IAS 2.37
Accumulated Impairment loss, raw
materials평가충당금 (X)
Merchandise, gross 상품 X IAS 2.37
Accumulated Impairment loss,
merchandise평가충당금 (X)
Production supplies, gross 소모품 X IAS 2.37
Accumulated Impairment loss,
production supplies평가충당금 (X)
Work in progress, gross 재공품 X IAS 2.37
Accumulated Impairment loss, work in
progress평가충당금 (X)
Finished goods, gross 제품 X IAS 2.37
Accumulated Impairment loss, finished
goods평가충당금 (X)
Supplies, gross 저장품 X
Accumulated Impairment loss, supplies 평가충당금 (X)
Goods in transit, gross 미착품 X
Accumulated Impairment loss, goods in
transit평가충당금 (X)
Other inventories, gross 기타재고 X IAS 2.37
Accumulated Impairment loss, other
inventories평가충당금 (X)
Current tax assets 당기법인세자산 X IAS 1.54 n
Deferred tax assets 이연법인세자산 X
IAS 12.81 g
(i), IAS 1.54
o, IAS 1.56
Trade and other receivables 매출채권 및 기타채권 XIAS 1.54 h,
IAS 1.78 b
Trade Receivable, gross 매출채권 X
Present value discounts, trade
Receivable현재가치할인차금 (X)
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 21
영문 Label 한글 LabelData
Type
IFRS
Reference
Allowance for doubtful acccount, trade
Receivable대손충당금 (X)
Other Receivables, gross 미수금 X
Present value discounts, other
Receivables현재가치할인차금 (X)
Allowance for doubtful acccount, other
Receivables대손충당금 (X)
Accrued Income, gross 미수수익 X
Allowance for doubtful acccount,
accrued Income대손충당금 (X)
Deposits Provided, gross 보증금 X
Allowance for doubtful acccount,
deposits Provided대손충당금 (X)
Advance payments, gross 선급금 X
Allowance for doubtful acccount,
advance payments대손충당금 (X)
Prepaid expenses, gross 선급비용 X
Cash and cash equivalents 현금및현금성자산 XIAS 1.54 i,
IAS 7.45
Cash 현금 X IAS 7.45
Cash on hand 보유현금 X IAS 7.45
Balances with banks 예금잔액 X IAS 7.45
Other demand deposits 기타 요구불 예금 X IAS 7.45
Cash equivalents 현금성자산 X IAS 7.45
Short-term deposits, classified as
cash equivalents현금성자산으로 분류된 단기예금 X IAS 7.45
Short-term investments, classified as
cash equivalents
현금성자산으로 분류된 단기투자
자산X IAS 7.45
Bank overdrafts, classified as cash
equivalents현금성자산으로 분류된 당좌차월 (X) IAS 7.45
Other banking arrangements,
classified as cash equivalents
현금성자산으로 분류된 은행거래
약정X IAS 7.45
Other cash and cash equivalents 기타현금및현금성자산 X IAS 7.45
Total assets 자산총계 X
IAS 1.55, IFRS
8.23, IFRS
8.28 c
Equity and liabilities 자본과 부채
Equity 자본
Issued capital 자본금 X IAS 1.54 r
특 집 Ⅰ
22 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Issued capital of common stock 보통주자본금 X
Issued capital of preferred stock 우선주자본금 X
Capital surplus 자본잉여금 X
Other Comprehensive income/loss
accumulated amount기타포괄손익누계액 X
Share premium 주식발행초과금 X IAS 1.54 r
Treasury shares 자기주식 (X)IAS 1.54 r,
IAS 32.34
Other equity interest 기타지분 X IAS 1.54 r
Retained earnings 이익잉여금 X IAS 1.54 r
Other reserves 기타적립금 X IAS 1.54 r
Legal Reserve 이익준비금 X
Voluntary Reserves 임의적립금 X
Revaluation surplus 재평가잉여금 XIAS 16.39, IAS
38.85
Reserve of exchange differences on
translation환산 관련 외환차이 적립금 X IAS 21.52 b
Reserve of cash flow hedges 현금흐름위험회피 적립금 X IAS 1.78 e
Reserve of hedges of net investment in
foreign operations해외사업장순투자위험회피 적립금 X IAS 1.78 e
Reserve of actuarial gains or losses on
defined benefit plans
확정급여제도의 보험수리적 손익
적립금X IAS 19.93A
Reserve of gains and losses on
remeasuring available-for-sale financial
assets
매도가능금융자산의 재측정손익 적
립금X IAS 1.78 e
Reserve of share-based payments 주식기준보상 적립금 X IAS 1.78 e
Equity attributable to owners of parent지배기업의 소유주에게 귀속되는 지
분X IAS 1.54 r
Non-controlling interests 비지배지분 X IAS 1.54 q
Total equity 자본총계 X
IAS 1.55, IAS
1.78 e, IFRS
1.24 a
Liabilities 부채
Trade and other payables 매입채무 및 기타채무 X
Trade Payables, gross 매입채무 X
Present value discounts, trade Payables 현재가치할인차금 (X)
Other Payables, gross 미지급금 X
Present value discounts, other Payables 현재가치할인차금 (X)
Accrued Expenses, gross 미지급비용 X
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 23
영문 Label 한글 LabelData
Type
IFRS
Reference
Present value discounts, accrued
Expenses현재가치할인차금 (X)
Guarantee Deposit Rent, gross 임대보증금 X
Present value discounts, guarantee
Deposit Rent현재가치할인차금 (X)
Withholdings Banks 예수금 X
Advances Customers 선수금 X
Provisions 충당부채 X IAS 1.54 l
Provisions for employee benefits 종업원급여충당부채 XIAS 1.78 d,
IAS 19.118
Other provisions 기타충당부채 XIAS 1.78 d,
IAS 37.87
Warranty provision 제품보증충당부채 X IAS 37.87
Restructuring provision 구조조정충당부채 X IAS 37.87
Legal proceedings provision 법적소송충당부채 X IAS 37.87
Onerous contracts provision 손실부담계약충당부채 X IAS 37.87
Provision for decommissioning,
restoration and rehabilitation costs
사후처리, 복구, 정화 비용을 위한
충당부채X IAS 37.87
Miscellaneous other provisions 그 밖의 기타충당부채 X IAS 37.87
Borrowings 차입금 X IAS 1.54 m
Payments of Income taxes payable 미지급법인세 X
post-employment benefit obligations 퇴직급여채무 X
Present value of defined benefit
obligation확정급여채무의현재가치 X
Fair value of plan assets 사외적립자산의공정가치 (X)
Other financial liabilities 기타금융부채 X IAS 1.54 m
Other non-financial liabilities 기타비금융부채 X IAS 1.55
Current tax liabilities 당기법인세부채 X IAS 1.54 n
Deferred tax liabilities 이연법인세부채 X
IAS 12.81 g
(i), IAS 1.54
o, IAS 1.56
Liabilities included in disposal groups
classified as held for sale
매각예정으로 분류된 처분자산집단에
포함된 부채X IAS 1.54 p
Total liabilities 부채총계 X
IAS 1 -
Structure and
content, IFRS
8.23, IFRS
8.28 d
Total equity and liabilities 자본과부채총계 X IAS 1.55
특 집 Ⅰ
24 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
▶ 손익계산서(기능별 분류) - 연결재무제표
영문 Label 한글 LabelData
Type
IFRS
Reference
[D310000] Income statement, by function
of expense - Consolidated financial
statements
[D310000] 손익계산서, 기능별 분류 -
연결재무제표
Income statement 손익계산서
Profit (loss) 당기순이익(손실)
Revenue(Sales) 수익(매출액)
Revenue(Sales) from sale of goods 재화의 판매로 인한 수익(매출액) XIAS 18.35 b
(i)
Revenue(Sales) from rendering of
services용역의 제공으로 인한 수익(매출액) X
IAS 18.35 b
(ii)
Revenue(Sales) from construction
contracts건설계약으로 인한 수익(매출액) X
IAS 11.39 a,
IAS 18.35 b,
IFRIC 15.20 b
Revenue(Sales) from royalties 로열티수익(매출액) XIAS 18.35 b
(iv)
Revenue(Sales) from interest 이자수익(매출액) X
IAS 18.35 b
(iii), IFRS 8.23
c, IFRS 8.28
e
Revenue(Sales) from dividends 배당수익(매출액) XIAS 18.35 b
(v)
Other Revenue(Sales) 기타수익(매출액) X IAS 18.35 b
Total Revenue(Sales) 수익(매출액) 합계 X
IAS 1.102, IAS
1.103, IAS
1.82 a, IAS
18.35 b, IFRS
8.28 a
Cost of sales 매출원가
Cost of sales from sale of goods재화의 판매로 인한 수익(매출액)에
대한 매출원가(X)
Cost of sales from rendering of
services
용역의 제공으로 인한 수익(매출액)
에 대한 매출원가(X)
Cost of sales from construction
contracts
건설계약으로 인한 수익(매출액)에
대한 매출원가(X)
Cost of sales from royalties로열티수익(매출액)에 대한 매출원
가(X)
Cost of sales from interest 이자수익(매출액)에 대한 매출원가 (X)
Cost of sales from dividends 배당수익(매출액)에 대한 매출원가 (X)
Other cost of sales 기타수익(매출액)에 대한 매출원가 (X)
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 25
영문 Label 한글 LabelData
Type
IFRS
Reference
Total cost of sales 매출원가 합계 (X)IAS 1.103, IAS
1.99
Gross profit 매출총이익 XIAS 1.103, IAS
1.99
Gains arising from derecognition of
financial assets measured at amortised
cost
상각후원가로 측정하는 금융자산의
제거로부터 발생한 이익X
E f f e c t i v e
2013-01-01
IAS 1.82 aa,
E f f e c t i v e
2013-01-01
IFRS 7.20A
Losses arising from derecognition of
financial assets measured at amortised
cost
상각후원가로 측정하는 금융자산의
제거로부터 발생한 손실(X)
E f f e c t i v e
2013-01-01
IAS 1.82 aa,
E f f e c t i v e
2013-01-01
IFRS 7.20A
Other income 기타수익
Reversals of inventories 재고자산감액환입 X IAS 1.98 a
Reversals of property, plant and
equipment유형자산감액환입 X IAS 1.98 a
Reversal of provisions for cost of
restructuring구조조정 충당부채의 환입 X IAS 1.98 b
Gains on disposals of property, plant
and equipment유형자산처분이익 X IAS 1.97
Other reversals of provisions 기타충당부채의 환입 X IAS 1.98 g
Gains from government grants 정부보조금으로 인한 이익 X IAS 20.20
Reversal Allowance Doubtful Accounts 대손충당금환입 X
Total other income 기타수익의 합계 X
IAS 1.102, IAS
1.103, IAS
26.35 b (iv)
Selling general administrative expenses 판매비와관리비
Salaries wages 급여 (X)
Provision for severance indemnities 퇴직급여 (X)
Employee benefits 복리후생비 (X)
Insurance premiums 보험료 (X)
Depreciation expense 감가상각비 (X)
Amortisation expense 무형자산상각비 (X)
Commissions 지급수수료 (X)
Advertising expenses 광고선전비 (X)
Training Expenses 교육훈련비 (X)
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영문 Label 한글 LabelData
Type
IFRS
Reference
Vehicle maintenance expenses 차량유지비 (X)
Publication expenses 도서인쇄비 (X)
Entertainment expenses 접대비 (X)
Rental expenses 임차료 (X)
Communication expenses 통신비 (X)
Freight expenses 운반비 (X)
Taxes dues 세금과공과 (X)
Supply expenses 소모품비 (X)
Utility expenses 수도광열비 (X)
Repair expenses 수선비 (X)
Ordinary development expense 경상개발비 (X)
Travel expenses 여비교통비 (X)
Total selling general administrative
expenses판매비와관리비 합계 (X)
Distribution costs 물류원가 (X)IAS 1.103, IAS
1.99
Administrative expenses 관리비 (X)
IAS 1.103, IAS
1.99, IAS
26.35 b (vi)
Other expense 기타비용
Write-downs of inventories 재고자산감액 (X) IAS 1.98 a
Write-downs of property, plant and
equipment유형자산감액 (X) IAS 1.98 a
Expense of restructuring activities 구조조정 활동의 비용 (X) IAS 1.98 b
Losses on disposals of property, plant
and equipment유형자산처분손실 (X) IAS 1.97
Losses from government grants 정부보조금으로 인한 손실 (X) IAS 20.20
Total other expense 기타비용의 합계 (X)IAS 1.103, IAS
1.99
Difference between carrying amount of
non-cash assets distributed and carrying
amount of dividends payable
분배할 비현금자산의 장부금액과 미
지급배당금의 장부금액의 차이(X) IFRIC 17.15
Gains (losses) on net monetary position 순화폐성자산에 대한 이익(손실) X IAS 29.9
Operating Income(Loss) 영업이익(손실) X
Other gains (losses) 기타이익(손실)
Gains (losses) on disposals of
investments투자자산처분이익(손실) X IAS 1.98 d
Gains (losses) on disposals of other
non-current assets기타비유동자산처분이익(손실) X IAS 1.97
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Gain (loss) arising from difference
between carrying amount of financial
liability extinguished and consideration
paid
소멸된 금융부채의 장부금액과 지
급된 금액 사이의 차이에서 발생한
이익(손실)
X
E f f e c t i v e
2010-07-01
IFRIC 19.11
Gains (losses) on litigation settlements 소송사건의 이익(비용) X IAS 1.98 f
Gain on foreign exchagne translations 외화환산이익 X
Gains Foreign Currency Transactions 외환차익 X
Miscellaneou sIncome 잡이익 X
Donations 기부금 (X)
Loss on foreign exchagne translations 외화환산손실 (X)
Losses Foreign Currency Transactions 외환차손 (X)
Loss on disposition of receivables 매출채권처분손실 (X)
Miscellaneous Losses 잡손실 (X)
Total other gains (losses) 기타이익(손실) 합계 XIAS 1.102, IAS
1.103
Finance income 금융수익
Interest income 이자수익 X
Dividend Income 배당금수익 X
Total finance income 금융수익 합계 X IFRS 7.IG13
Finance costs 금융원가
Interest expenses 이자비용 (X)
Total finance costs 금융원가 합계 (X) IAS 1.82 b
Share of profit (loss) of associates and
joint ventures accounted for using equity
method
지분법 적용대상인 관계기업과 조인
트벤처의 당기순손익에 대한 지분X IAS 1.82 c
Gains (losses) arising from difference
between previous carrying amount and
fair value of financial assets reclassified
as measured at fair value
공정가치로 측정된 재분류된 금융자
산의 전기 장부금액과 공정가치의 차
이로부터 발생한 이익(손실)
X
E f f e c t i v e
2013-01-01
IAS 1.82 ca
Profit (loss) before tax 법인세비용차감전순이익(손실) XIAS 1.102, IAS
1.103
Income tax expense 법인세비용 (X) IAS 1.82 d
Profit (loss) from continuing operations 계속영업이익(손실) X IAS 1.82 f
Profit (loss) from discontinued
operations중단영업이익(손실) X
IAS 1.82 e,
IFRS 5.33 a
Profit (loss) 당기순이익(손실) X
IAS 1.106 d
(i), IAS 1.82 f,
IFRS 1.24 b,
IFRS 8.23,
IFRS 8.28 b
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28 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Profit (loss), attributable to 당기순이익(손실)의 귀속
Profit (loss), attributable to owners of
parent
지배기업의 소유주에게 귀속되는 당
기순이익(손실)X IAS 1.83 a (ii)
Profit (loss), attributable to
non-controlling interests
비지배지분에 귀속되는 당기순이익
(손실)X IAS 1.83 a (i)
Earnings per share 주당이익
Basic earnings per share 기본주당이익
Basic earnings (loss) per share from
continuing operations계속영업기본주당이익(손실) X.XX IAS 33.66
Basic earnings (loss) per share from
discontinued operations중단영업기본주당이익(손실) X.XX IAS 33.68
Basic earnings (loss) per share 기본주당이익(손실) X.XX IAS 33.66
Diluted earnings per share 희석주당순이익
Diluted earnings (loss) per share from
continuing operations계속영업희석주당이익(손실) X.XX IAS 33.66
Diluted earnings (loss) per share from
discontinued operations중단영업희석주당이익(손실) X.XX IAS 33.68
Diluted earnings (loss) per share 희석주당이익(손실) X.XX IAS 33.66
▶ 손익계산서(성격별 분류) - 연결재무제표
영문 Label 한글 LabelData
Type
IFRS
Reference
[D320000] Income statement, by nature of
expense - Consolidated financial
statements
[D320000] 손익계산서, 성격별 분류 -
연결재무제표
Income statement 손익계산서
Profit (loss) 당기순이익(손실)
Sales(Revenue) 매출액(수익) X
IAS 1.102, IAS
1.103, IAS
1.82 a, IAS
18.35 b, IFRS
8.28 a
Gains arising from derecognition of
financial assets measured at amortised
cost
상각후원가로 측정하는 금융자산의
제거로부터 발생한 이익X
E f f e c t i v e
2013-01-01
IAS 1.82 aa,
E f f e c t i v e
2013-01-01
IFRS 7.20A
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Losses arising from derecognition of
financial assets measured at amortised
cost
상각후원가로 측정하는 금융자산의
제거로부터 발생한 손실(X)
E f f e c t i v e
2013-01-01
IAS 1.82 aa,
E f f e c t i v e
2013-01-01
IFRS 7.20A
Other income 기타수익
Reversals of inventories 재고자산감액환입 X IAS 1.98 a
Reversals of property, plant and
equipment유형자산감액환입 X IAS 1.98 a
Reversal of provisions for cost of
restructuring구조조정 충당부채의 환입 X IAS 1.98 b
Gains on disposals of property, plant
and equipment유형자산처분이익 X IAS 1.97
Other reversals of provisions 기타충당부채의 환입 X IAS 1.98 g
Gains from government grants 정부보조금으로 인한 이익 X IAS 20.20
Reversal Allowance Doubtful Accounts 대손충당금환입 X
Total other income 기타수익의 합계 X
IAS 1.102, IAS
1.103, IAS
26.35 b (iv)
Changes in inventories of finished goods
and work in progress제품과 재공품의 변동 (X)
IAS 1.102, IAS
1.99
Other work performed by entity and
capitalised
기업이 수행한 용역으로서 자본화되
어 있는 부분X
IAS 1.102, IAS
1.99
Raw materials and consumables used 원재료와 소모품의 사용액 (X)IAS 1.102, IAS
1.99
Employee benefits expense 종업원급여비용
Wages and salaries 임금 (X) IAS 19.8
Social security contributions 사회보장분담금 (X) IAS 19.8
Other short-term employee benefits 기타단기종업원급여 (X) IAS 19.8
Post-employment benefit expense,
defined contribution plans퇴직급여비용, 확정기여제도 (X) IAS 19.46
Post-employment benefit expense,
defined benefit plans퇴직급여비용, 확정급여제도 (X) IAS 19.120A g
Termination benefits expense 해고급여비용 (X) IAS 19.142
Share-based payment transactions 주식기준보상거래 (X) IFRS 2.51 a
Other long-term benefits 기타장기급여 (X) IAS 19.131
Other employee expense 기타종업원비용 (X) IAS 19.4
Total employee benefits expense 종업원급여비용 합계 (X)IAS 1.102, IAS
1.99
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30 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Depreciation and amortisation expense 감가상각비와 상각비 (X)
IAS 1.102, IAS
1.99, IFRS
8.23 e, IFRS
8.28 e
Reversal of impairment loss (impairment
loss) recognised in profit or loss당기손익으로 인식된 손상차손(환입) (X)
IAS 1.102, IAS
1.99
Other expense 기타비용
Write-downs of inventories 재고자산감액 (X) IAS 1.98 a
Write-downs of property, plant and
equipment유형자산감액 (X) IAS 1.98 a
Expense of restructuring activities 구조조정 활동의 비용 (X) IAS 1.98 b
Losses on disposals of property, plant
and equipment유형자산처분손실 (X) IAS 1.97
Losses from government grants 정부보조금으로 인한 손실 (X) IAS 20.20
Total other expense 기타비용의 합계 (X)IAS 1.103, IAS
1.99
Difference between carrying amount of
non-cash assets distributed and carrying
amount of dividends payable
분배할 비현금자산의 장부금액과 미
지급배당금의 장부금액의 차이(X) IFRIC 17.15
Gains (losses) on net monetary position 순화폐성자산에 대한 이익(손실) X IAS 29.9
Operating Income(Loss) 영업이익(손실) X
Other gains (losses) 기타이익(손실)
Gains (losses) on disposals of
investments투자자산처분이익(손실) X IAS 1.98 d
Gains (losses) on disposals of other
non-current assets기타비유동자산처분이익(손실) X IAS 1.97
Gain (loss) arising from difference
between carrying amount of financial
liability extinguished and consideration
paid
소멸된 금융부채의 장부금액과 지
급된 금액 사이의 차이에서 발생한
이익(손실)
X
E f f e c t i v e
2010-07-01
IFRIC 19.11
Gains (losses) on litigation settlements 소송사건의 이익(비용) X IAS 1.98 f
Gain on foreign exchagne translations 외화환산이익 X
Gains Foreign Currency Transactions 외환차익 X
Miscellaneou sIncome 잡이익 X
Donations 기부금 (X)
Loss on foreign exchagne translations 외화환산손실 (X)
Losses Foreign Currency Transactions 외환차손 (X)
Loss on disposition of receivables 매출채권처분손실 (X)
Miscellaneous Losses 잡손실 (X)
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Total other gains (losses) 기타이익(손실) 합계 XIAS 1.102, IAS
1.103
Finance income 금융수익
Interest income 이자수익 X
Dividend Income 배당금수익 X
Total finance income 금융수익 합계 X IFRS 7.IG13
Finance costs 금융원가
Interest expenses 이자비용 (X)
Total finance costs 금융원가 합계 (X) IAS 1.82 b
Share of profit (loss) of associates and
joint ventures accounted for using equity
method
지분법 적용대상인 관계기업과 조인
트벤처의 당기순손익에 대한 지분X IAS 1.82 c
Gains (losses) arising from difference
between previous carrying amount and
fair value of financial assets reclassified
as measured at fair value
공정가치로 측정된 재분류된 금융자
산의 전기 장부금액과 공정가치의 차
이로부터 발생한 이익(손실)
X
E f f e c t i v e
2013-01-01
IAS 1.82 ca
Profit (loss) before tax 법인세비용차감전순이익(손실) XIAS 1.102, IAS
1.103
Income tax expense 법인세비용 (X) IAS 1.82 d
Profit (loss) from continuing operations 계속영업이익(손실) X IAS 1.82 f
Profit (loss) from discontinued
operations중단영업이익(손실) X
IAS 1.82 e,
IFRS 5.33 a
Profit (loss) 당기순이익(손실) X
IAS 1.106 d
(i), IAS 1.82 f,
IFRS 1.24 b,
IFRS 8.23,
IFRS 8.28 b
Profit (loss), attributable to 당기순이익(손실)의 귀속
Profit (loss), attributable to owners of
parent
지배기업의 소유주에게 귀속되는 당
기순이익(손실)X IAS 1.83 a (ii)
Profit (loss), attributable to
non-controlling interests
비지배지분에 귀속되는 당기순이익
(손실)X IAS 1.83 a (i)
Earnings per share 주당이익
Basic earnings per share 기본주당이익
Basic earnings (loss) per share from
continuing operations계속영업기본주당이익(손실) X.XX IAS 33.66
Basic earnings (loss) per share from
discontinued operations중단영업기본주당이익(손실) X.XX IAS 33.68
Basic earnings (loss) per share 기본주당이익(손실) X.XX IAS 33.66
Diluted earnings per share 희석주당순이익
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영문 Label 한글 LabelData
Type
IFRS
Reference
Diluted earnings (loss) per share from
continuing operations계속영업희석주당이익(손실) X.XX IAS 33.66
Diluted earnings (loss) per share from
discontinued operations중단영업희석주당이익(손실) X.XX IAS 33.68
Diluted earnings (loss) per share 희석주당이익(손실) X.XX IAS 33.66
▶ 포괄손익계산서 - 연결재무제표
영문 Label 한글 LabelData
Type
IFRS
Reference
[D410000] Statement of comprehensive
income - Consolidated financial
statements
[D410000] 포괄손익계산서 - 연결재
무제표
Statement of comprehensive income 포괄손익계산서
Profit (loss) 당기순이익(손실) X
IAS 1.106 d
(i), IAS 1.82 f,
IFRS 1.24 b,
IFRS 8.23,
IFRS 8.28 b
Other comprehensive income 기타포괄손익
Components of other comprehensive
income, net of tax
법인세비용차감후기타포괄손익의 구
성요소X
Exchange differences on translation 외화환산외환차이 X
Gains (losses) on exchange
differences on translation, net of tax
외화환산외환차이의 세후차익(차
손)(X) IAS 1.91 a
Reclassification adjustments on
exchange differences on translation,
net of tax
외화환산외환차이의 세후재분류조
정(X) IAS 1.92
Other comprehensive income, net of
tax, exchange differences on
translation
외화환산외환차이의 세후기타포괄
손익X
IAS 1.82 g,
IAS 1.91 a
Available-for-sale financial assets 매도가능금융자산
Gains (losses) on remeasuring
available-for-sale financial assets,
net of tax
매도가능금융자산의 세후재측정이
익(손실)X
IAS 1.91 a,
IFRS 7.20 a
(ii)
Reclassification adjustments on
available-for-sale financial assets,
net of tax
매도가능금융자산의 세후재분류조
정(X)
IAS 1.92, IFRS
7.20 a (ii)
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Other comprehensive income, net of
tax, available-for-sale financial
assets
매도가능금융자산의 세후기타포괄
손익X
IAS 1.82 g,
IAS 1.91 a
Cash flow hedges 현금흐름위험회피
Gains (losses) on cash flow hedges,
net of tax
현금흐름위험회피의 세후차익(차
손)X
IAS 1.91 a,
IFRS 7.23 c
Reclassification adjustments on cash
flow hedges, net of tax
현금흐름위험회피의 세후재분류조
정(X)
IAS 1.92, IFRS
7.23 d
Amounts removed from equity and
included in carrying amount of
non-financial asset (liability) whose
acquisition or incurrence was hedged
highly probable forecast transaction
비금융자산(부채)를 취득하거나
부담하는 거래가 발생가능성이 매
우 높은 위험회피대상예상거래에
서 재분류조정으로 자본에서 장부
금액으로 재분류되는 금액
(X)IAS 1.95, IFRS
7.23 e
Other comprehensive income, net of
tax, cash flow hedges
현금흐름위험회피의 세후기타포괄
손익X
IAS 1.82 g,
IAS 1.91 a
Hedges of net investments in foreign
operations해외사업장순투자의 위험회피
Gains (losses) on hedges of net
investments in foreign operations, net
of tax
해외사업장순투자의 위험회피의
세후이익(손실)X IAS 1.91 a
Reclassification adjustments on
hedges of net investments in foreign
operations, net of tax
해외사업장순투자의 위험회피의
세후재분류조정(X) IAS 1.92
Other comprehensive income, net of
tax, hedges of net investments in
foreign operations
해외사업장순투자의 위험회피의
세후기타포괄손익X
IAS 1.82 g,
IAS 1.91 a
Other comprehensive income, net of
tax, gains (losses) from investments in
equity instruments
지분상품에 대한 투자자산의 세후
기타포괄손익X
E f f e c t i v e
2013-01-01
IAS 1.7 d
Other comprehensive income, net of
tax, gains (losses) on revaluation
자산재평가차익(차손)의 세후기타포
괄손익X
IAS 1.82 g,
IAS 1.91 a
Other comprehensive income, net of
tax, actuarial gains (losses) on defined
benefit plans
확정급여제도의 보험수리적손익의
세후기타포괄손익X
IAS 1.82 g,
IAS 19.120A
h, IAS 1.91 a
Share of other comprehensive income of
associates and joint ventures accounted
for using equity method
지분법 적용대상인 관계기업과 조인
트벤처의 기타포괄손익에 대한 지분X
IAS 1.82 h,
IAS 1.91 a
Income (expense) recognised in other
comprehensive income relating to
non-current assets or disposal group
classified as held for sale
매각예정으로 분류된 비유동자산이나
처분자산집단과 관련한 기타포괄손익
으로 인식된 수익(비용)
X IFRS 5.38
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영문 Label 한글 LabelData
Type
IFRS
Reference
Other comprehensive income 기타포괄손익 X
IAS 1.106 d
(ii), IAS 1.91
a
Total comprehensive income 총포괄손익 X
IAS 1.106 a,
IAS 1.82 i,
IFRS 1.24 b
Comprehensive income attributable to 포괄손익의 귀속
Comprehensive income, attributable to
owners of parent
포괄손익, 지배기업의 소유주에게 귀
속되는 지분X
IAS 1.106 a,
IAS 1.83 b (ii)
Comprehensive income, attributable to
non-controlling interests포괄손익, 비지배지분 X
IAS 1.106 a,
IAS 1.83 b (i)
▶ 단일포괄손익계산서(기능별 분류) - 연결재무제표
영문 Label 한글 LabelData
Type
IFRS
Reference
[D431410] Statement of comprehensive
income, by function of expense -
Consolidated financial statements
[D431410] 포괄손익계산서, 기능별 분
류 - 연결재무제표
Statement of comprehensive income 포괄손익계산서
Profit (loss) 당기순이익(손실)
Revenue(Sales) 수익(매출액)
Revenue(Sales) from sale of goods 재화의 판매로 인한 수익(매출액) XIAS 18.35 b
(i)
Revenue(Sales) from rendering of
services용역의 제공으로 인한 수익(매출액) X
IAS 18.35 b
(ii)
Revenue(Sales) from construction
contracts건설계약으로 인한 수익(매출액) X
IAS 11.39 a,
IAS 18.35 b,
IFRIC 15.20 b
Revenue(Sales) from royalties 로열티수익(매출액) XIAS 18.35 b
(iv)
Revenue(Sales) from interest 이자수익(매출액) X
IAS 18.35 b
(iii), IFRS 8.23
c, IFRS 8.28
e
Revenue(Sales) from dividends 배당수익(매출액) XIAS 18.35 b
(v)
Other Revenue(Sales) 기타수익(매출액) X IAS 18.35 b
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Total Revenue(Sales) 수익(매출액) 합계 X
IAS 1.102, IAS
1.103, IAS
1.82 a, IAS
18.35 b, IFRS
8.28 a
Cost of sales 매출원가
Cost of sales from sale of goods재화의 판매로 인한 수익(매출액)에
대한 매출원가(X)
Cost of sales from rendering of
services
용역의 제공으로 인한 수익(매출액)
에 대한 매출원가(X)
Cost of sales from construction
contracts
건설계약으로 인한 수익(매출액)에
대한 매출원가(X)
Cost of sales from royalties 로열티수익(매출액)에 대한 매출원가 (X)
Cost of sales from interest 이자수익(매출액)에 대한 매출원가 (X)
Cost of sales from dividends 배당수익(매출액)에 대한 매출원가 (X)
Other cost of sales 기타수익(매출액)에 대한 매출원가 (X)
Total cost of sales 매출원가 합계 (X)IAS 1.103, IAS
1.99
Gross profit 매출총이익 X IAS 1.103
Gains arising from derecognition of
financial assets measured at amortised
cost
상각후원가로 측정하는 금융자산의
제거로부터 발생한 이익X
E f f e c t i v e
2013-01-01
IAS 1.82 aa,
E f f e c t i v e
2013-01-01
IFRS 7.20A
Losses arising from derecognition of
financial assets measured at amortised
cost
상각후원가로 측정하는 금융자산의
제거로부터 발생한 손실(X)
E f f e c t i v e
2013-01-01
IAS 1.82 aa,
E f f e c t i v e
2013-01-01
IFRS 7.20A
Other income 기타수익
Reversals of inventories 재고자산감액환입 X IAS 1.98 a
Reversals of property, plant and
equipment유형자산감액환입 X IAS 1.98 a
Reversal of provisions for cost of
restructuring구조조정 충당부채의 환입 X IAS 1.98 b
Gains on disposals of property, plant
and equipment유형자산처분이익 X IAS 1.97
Other reversals of provisions 기타충당부채의 환입 X IAS 1.98 g
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36 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Gains from government grants 정부보조금으로 인한 이익 X IAS 20.20
Reversal Allowance Doubtful Accounts 대손충당금환입 X
Total other income 기타수익의 합계 X
IAS 1.102, IAS
1.103, IAS
26.35 b (iv)
Selling general administrative expenses 판매비와관리비
Salaries wages 급여 (X)
Provision for severance indemnities 퇴직급여 (X)
Employee benefits 복리후생비 (X)
Insurance premiums 보험료 (X)
Depreciation expense 감가상각비 (X)
Amortisation expense 무형자산상각비 (X)
Commissions 지급수수료 (X)
Advertising expenses 광고선전비 (X)
Training Expenses 교육훈련비 (X)
Vehicle maintenance expenses 차량유지비 (X)
Publication expenses 도서인쇄비 (X)
Entertainment expenses 접대비 (X)
Rental expenses 임차료 (X)
Communication expenses 통신비 (X)
Freight expenses 운반비 (X)
Taxes dues 세금과공과 (X)
Supply expenses 소모품비 (X)
Utility expenses 수도광열비 (X)
Repair expenses 수선비 (X)
Ordinary development expense 경상개발비 (X)
Travel expenses 여비교통비 (X)
Total selling general administrative
expenses판매비와관리비 합계 (X)
Distribution costs 물류원가 (X)IAS 1.103, IAS
1.99
Administrative expenses 관리비 (X)
IAS 1.103, IAS
1.99, IAS
26.35 b (vi)
Other expense 기타비용
Write-downs of inventories 재고자산감액 (X) IAS 1.98 a
Write-downs of property, plant and
equipment유형자산감액 (X) IAS 1.98 a
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 37
영문 Label 한글 LabelData
Type
IFRS
Reference
Expense of restructuring activities 구조조정 활동의 비용 (X) IAS 1.98 b
Losses on disposals of property, plant
and equipment유형자산처분손실 (X) IAS 1.97
Losses from government grants 정부보조금으로 인한 손실 (X) IAS 20.20
Total other expense 기타비용의 합계 (X)IAS 1.103, IAS
1.99
Difference between carrying amount of
non-cash assets distributed and carrying
amount of dividends payable
분배할 비현금자산의 장부금액과 미
지급배당금의 장부금액의 차이(X) IFRIC 17.15
Gains (losses) on net monetary position 순화폐성자산에 대한 이익(손실) X IAS 29.9
Operating Income(Loss) 영업이익(손실) X
Other gains (losses) 기타이익(손실)
Gains (losses) on disposals of
investments투자자산처분이익(손실) X IAS 1.98 d
Gains (losses) on disposals of other
non-current assets기타비유동자산처분이익(손실) X IAS 1.97
Gain (loss) arising from difference
between carrying amount of financial
liability extinguished and consideration
paid
소멸된 금융부채의 장부금액과 지
급된 금액 사이의 차이에서 발생한
이익(손실)
X
E f f e c t i v e
2010-07-01
IFRIC 19.11
Gains (losses) on litigation settlements 소송사건의 이익(비용) X IAS 1.98 f
Gain on foreign exchagne translations 외화환산이익 X
Gains Foreign Currency Transactions 외환차익 X
Miscellaneou sIncome 잡이익 X
Donations 기부금 (X)
Loss on foreign exchagne translations 외화환산손실 (X)
Losses Foreign Currency Transactions 외환차손 (X)
Loss on disposition of receivables 매출채권처분손실 (X)
Miscellaneous Losses 잡손실 (X)
Total other gains (losses) 기타이익(손실) 합계 XIAS 1.102, IAS
1.103
Finance income 금융수익
Interest income 이자수익 X
Dividend Income 배당금수익 X
Total finance income 금융수익 합계 X IFRS 7.IG13
Finance costs 금융원가
Interest expenses 이자비용 (X)
Total finance costs 금융원가 합계 (X) IAS 1.82 b
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38 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Share of profit (loss) of associates and
joint ventures accounted for using equity
method
지분법 적용대상인 관계기업과 조인
트벤처의 당기순손익에 대한 지분X IAS 1.82 c
Gains (losses) arising from difference
between previous carrying amount and
fair value of financial assets reclassified
as measured at fair value
공정가치로 측정된 재분류된 금융자
산의 전기 장부금액과 공정가치의 차
이로부터 발생한 이익(손실)
X
E f f e c t i v e
2013-01-01
IAS 1.82 ca
Profit (loss) before tax 법인세비용차감전순이익(손실) XIAS 1.102, IAS
1.103
Income tax expense 법인세비용 (X) IAS 1.82 d
Profit (loss) from continuing operations 계속영업이익(손실) X IAS 1.82 f
Profit (loss) from discontinued
operations중단영업이익(손실) X
IAS 1.82 e,
IFRS 5.33 a
Profit (loss) 당기순이익(손실) X
IAS 1.106 d
(i), IAS 1.82 f,
IFRS 1.24 b,
IFRS 8.23,
IFRS 8.28 b
Other comprehensive income 기타포괄손익
Components of other comprehensive
income, net of tax
법인세비용차감후기타포괄손익의 구
성요소
Exchange differences on translation 외화환산외환차이
Gains (losses) on exchange
differences on translation, net of tax
외화환산외환차이의 세후차익(차
손)X IAS 1.91 a
Reclassification adjustments on
exchange differences on translation,
net of tax
외화환산외환차이의 세후재분류조
정(X) IAS 1.92
Other comprehensive income, net of
tax, exchange differences on
translation
외화환산외환차이의 세후기타포괄
손익X
IAS 1.82 g,
IAS 1.91 a
Available-for-sale financial assets 매도가능금융자산
Gains (losses) on remeasuring
available-for-sale financial assets,
net of tax
매도가능금융자산의 세후재측정이
익(손실)X
IAS 1.91 a,
IFRS 7.20 a
(ii)
Reclassification adjustments on
available-for-sale financial assets,
net of tax
매도가능금융자산의 세후재분류조
정(X)
IAS 1.92, IFRS
7.20 a (ii)
Other comprehensive income, net of
tax, available-for-sale financial
assets
매도가능금융자산의 세후기타포괄
손익X
IAS 1.82 g,
IAS 1.91 a
Cash flow hedges 현금흐름위험회피
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Gains (losses) on cash flow hedges,
net of tax
현금흐름위험회피의 세후차익(차
손)X
IAS 1.91 a,
IFRS 7.23 c
Reclassification adjustments on cash
flow hedges, net of tax
현금흐름위험회피의 세후재분류조
정(X)
IAS 1.92, IFRS
7.23 d
Amounts removed from equity and
included in carrying amount of
non-financial asset (liability) whose
acquisition or incurrence was hedged
highly probable forecast transaction
비금융자산(부채)를 취득하거나
부담하는 거래가 발생가능성이 매
우 높은 위험회피대상예상거래에
서 재분류조정으로 자본에서 장부
금액으로 재분류되는 금액
(X)IAS 1.95, IFRS
7.23 e
Other comprehensive income, net of
tax, cash flow hedges
현금흐름위험회피의 세후기타포괄
손익X
IAS 1.82 g,
IAS 1.91 a
Hedges of net investments in foreign
operations해외사업장순투자의 위험회피
Gains (losses) on hedges of net
investments in foreign operations, net
of tax
해외사업장순투자의 위험회피의
세후이익(손실)X IAS 1.91 a
Reclassification adjustments on
hedges of net investments in foreign
operations, net of tax
해외사업장순투자의 위험회피의
세후재분류조정(X) IAS 1.92
Other comprehensive income, net of
tax, hedges of net investments in
foreign operations
해외사업장순투자의 위험회피의
세후기타포괄손익X
IAS 1.82 g,
IAS 1.91 a
Other comprehensive income, net of
tax, gains (losses) from investments in
equity instruments
지분상품에 대한 투자자산의 세후
기타포괄손익X
E f f e c t i v e
2013-01-01
IAS 1.7 d
Other comprehensive income, net of
tax, gains (losses) on revaluation
자산재평가차익(차손)의 세후기타포
괄손익X
IAS 1.82 g,
IAS 1.91 a
Other comprehensive income, net of
tax, actuarial gains (losses) on defined
benefit plans
확정급여제도의 보험수리적손익의
세후기타포괄손익X
IAS 1.82 g,
IAS 19.120A
h, IAS 1.91 a
Share of other comprehensive income of
associates and joint ventures accounted
for using equity method
지분법 적용대상인 관계기업과 조인
트벤처의 기타포괄손익에 대한 지분X
IAS 1.82 h,
IAS 1.91 a
Income (expense) recognised in other
comprehensive income relating to
non-current assets or disposal group
classified as held for sale
매각예정으로 분류된 비유동자산이나
처분자산집단과 관련한 기타포괄손익
으로 인식된 수익(비용)
X IFRS 5.38
Other comprehensive income 기타포괄손익 X
IAS 1.106 d
(ii), IAS 1.91
a
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40 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Total comprehensive income 총포괄손익 X
IAS 1.106 a,
IAS 1.82 i,
IFRS 1.24 b
Profit (loss), attributable to 당기순이익(손실)의 귀속
Profit (loss), attributable to owners of
parent
지배기업의 소유주에게 귀속되는 당
기순이익(손실)X IAS 1.83 a (ii)
Profit (loss), attributable to
non-controlling interests
비지배지분에 귀속되는 당기순이익
(손실)X IAS 1.83 a (i)
Comprehensive income attributable to 포괄손익의 귀속
Comprehensive income, attributable to
owners of parent
포괄손익, 지배기업의 소유주에게 귀
속되는 지분X
IAS 1.106 a,
IAS 1.83 b (ii)
Comprehensive income, attributable to
non-controlling interests포괄손익, 비지배지분 X
IAS 1.106 a,
IAS 1.83 b (i)
Earnings per share 주당이익
Basic earnings per share 기본주당이익
Basic earnings (loss) per share from
continuing operations계속영업기본주당이익(손실) X.XX IAS 33.66
Basic earnings (loss) per share from
discontinued operations중단영업기본주당이익(손실) X.XX IAS 33.68
Basic earnings (loss) per share 기본주당이익(손실) X.XX IAS 33.66
Diluted earnings per share 희석주당순이익
Diluted earnings (loss) per share from
continuing operations계속영업희석주당이익(손실) X.XX IAS 33.66
Diluted earnings (loss) per share from
discontinued operations중단영업희석주당이익(손실) X.XX IAS 33.68
Diluted earnings (loss) per share 희석주당이익(손실) X.XX IAS 33.66
▶ 단일포괄손익계산서(성격별 분류) - 연결재무제표
영문 Label 한글 LabelData
Type
IFRS
Reference
[D432410] Statement of comprehensive
income, by nature of expense -
Consolidated financial statements
[D432410] 포괄손익계산서, 성격별 분
류 - 연결재무제표
Statement of comprehensive income 포괄손익계산서
Profit (loss) 당기순이익(손실)
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Sales(Revenue) 매출액(수익) X
IAS 1.102, IAS
1.103, IAS
1.82 a, IAS
18.35 b, IFRS
8.28 a
Gains arising from derecognition of
financial assets measured at amortised
cost
상각후원가로 측정하는 금융자산의
제거로부터 발생한 이익X
E f f e c t i v e
2013-01-01
IAS 1.82 aa,
E f f e c t i v e
2013-01-01
IFRS 7.20A
Losses arising from derecognition of
financial assets measured at amortised
cost
상각후원가로 측정하는 금융자산의
제거로부터 발생한 손실(X)
E f f e c t i v e
2013-01-01
IAS 1.82 aa,
E f f e c t i v e
2013-01-01
IFRS 7.20A
Other income 기타수익
Reversals of inventories 재고자산감액환입 X IAS 1.98 a
Reversals of property, plant and
equipment유형자산감액환입 X IAS 1.98 a
Reversal of provisions for cost of
restructuring구조조정 충당부채의 환입 X IAS 1.98 b
Gains on disposals of property, plant
and equipment유형자산처분이익 X IAS 1.97
Other reversals of provisions 기타충당부채의 환입 X IAS 1.98 g
Gains from government grants 정부보조금으로 인한 이익 X IAS 20.20
Reversal Allowance Doubtful Accounts 대손충당금환입 X
Total other income 기타수익의 합계 X
IAS 1.102, IAS
1.103, IAS
26.35 b (iv)
Changes in inventories of finished goods
and work in progress제품과 재공품의 변동 (X)
IAS 1.102, IAS
1.99
Other work performed by entity and
capitalised
기업이 수행한 용역으로서 자본화되
어 있는 부분X
IAS 1.102, IAS
1.99
Raw materials and consumables used 원재료와 소모품의 사용액IAS 1.102, IAS
1.99
Employee benefits expense 종업원급여비용
Wages and salaries 임금 (X) IAS 19.8
Social security contributions 사회보장분담금 (X) IAS 19.8
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42 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Other short-term employee benefits 기타단기종업원급여 (X) IAS 19.8
Post-employment benefit expense,
defined contribution plans퇴직급여비용, 확정기여제도 (X) IAS 19.46
Post-employment benefit expense,
defined benefit plans퇴직급여비용, 확정급여제도 (X) IAS 19.120A g
Termination benefits expense 해고급여비용 (X) IAS 19.142
Share-based payment transactions 주식기준보상거래 (X) IFRS 2.51 a
Other long-term benefits 기타장기급여 (X) IAS 19.131
Other employee expense 기타종업원비용 (X) IAS 19.4
Total employee benefits expense 종업원급여비용 합계 (X)IAS 1.102, IAS
1.99
Depreciation and amortisation expense 감가상각비와 상각비 (X)
IAS 1.102, IAS
1.99, IFRS
8.23 e, IFRS
8.28 e
Reversal of impairment loss (impairment
loss) recognised in profit or loss당기손익으로 인식된 손상차손(환입) (X)
IAS 1.102, IAS
1.99
Other expense 기타비용
Write-downs of inventories 재고자산감액 (X) IAS 1.98 a
Write-downs of property, plant and
equipment유형자산감액 (X) IAS 1.98 a
Expense of restructuring activities 구조조정 활동의 비용 (X) IAS 1.98 b
Losses on disposals of property, plant
and equipment유형자산처분손실 (X) IAS 1.97
Losses from government grants 정부보조금으로 인한 손실 (X) IAS 20.20
Total other expense 기타비용의 합계 (X)IAS 1.103, IAS
1.99
Difference between carrying amount of
non-cash assets distributed and carrying
amount of dividends payable
분배할 비현금자산의 장부금액과 미
지급배당금의 장부금액의 차이(X) IFRIC 17.15
Gains (losses) on net monetary position 순화폐성자산에 대한 이익(손실) X IAS 29.9
Operating Income(Loss) 영업이익(손실) X
Other gains (losses) 기타이익(손실)
Gains (losses) on disposals of
investments투자자산처분이익(손실) X IAS 1.98 d
Gains (losses) on disposals of other
non-current assets기타비유동자산처분이익(손실) X IAS 1.97
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Gain (loss) arising from difference
between carrying amount of financial
liability extinguished and consideration
paid
소멸된 금융부채의 장부금액과 지
급된 금액 사이의 차이에서 발생한
이익(손실)
X
E f f e c t i v e
2010-07-01
IFRIC 19.11
Gains (losses) on litigation settlements 소송사건의 이익(비용) X IAS 1.98 f
Gain on foreign exchagne translations 외화환산이익 X
Gains Foreign Currency Transactions 외환차익 X
Miscellaneou sIncome 잡이익 X
Donations 기부금 (X)
Loss on foreign exchagne translations 외화환산손실 (X)
Losses Foreign Currency Transactions 외환차손 (X)
Loss on disposition of receivables 매출채권처분손실 (X)
Miscellaneous Losses 잡손실 (X)
Total other gains (losses) 기타이익(손실) 합계 XIAS 1.102, IAS
1.103
Finance income 금융수익
Interest income 이자수익 X
Dividend Income 배당금수익 X
Total finance income 금융수익 합계 X IFRS 7.IG13
Finance costs 금융원가
Interest expenses 이자비용 (X)
Total finance costs 금융원가 합계 (X) IAS 1.82 b
Share of profit (loss) of associates and
joint ventures accounted for using equity
method
지분법 적용대상인 관계기업과 조인
트벤처의 당기순손익에 대한 지분X IAS 1.82 c
Gains (losses) arising from difference
between previous carrying amount and
fair value of financial assets reclassified
as measured at fair value
공정가치로 측정된 재분류된 금융자
산의 전기 장부금액과 공정가치의 차
이로부터 발생한 이익(손실)
X
E f f e c t i v e
2013-01-01
IAS 1.82 ca
Profit (loss) before tax 법인세비용차감전순이익(손실) XIAS 1.102, IAS
1.103
Income tax expense 법인세비용 (X) IAS 1.82 d
Profit (loss) from continuing operations 계속영업이익(손실) X IAS 1.82 f
Profit (loss) from discontinued
operations중단영업이익(손실) X
IAS 1.82 e,
IFRS 5.33 a
Profit (loss) 당기순이익(손실) X
IAS 1.106 d
(i), IAS 1.82 f,
IFRS 1.24 b,
IFRS 8.23,
IFRS 8.28 b
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44 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Other comprehensive income 기타포괄손익
Components of other comprehensive
income, net of tax
법인세비용차감후기타포괄손익의 구
성요소
Exchange differences on translation 외화환산외환차이
Gains (losses) on exchange
differences on translation, net of tax
외화환산외환차이의 세후차익(차
손)X IAS 1.91 a
Reclassification adjustments on
exchange differences on translation,
net of tax
외화환산외환차이의 세후재분류조
정(X) IAS 1.92
Other comprehensive income, net of
tax, exchange differences on
translation
외화환산외환차이의 세후기타포괄
손익X
IAS 1.82 g,
IAS 1.91 a
Available-for-sale financial assets 매도가능금융자산
Gains (losses) on remeasuring
available-for-sale financial assets,
net of tax
매도가능금융자산의 세후재측정이
익(손실)X
IAS 1.91 a,
IFRS 7.20 a
(ii)
Reclassification adjustments on
available-for-sale financial assets,
net of tax
매도가능금융자산의 세후재분류조
정(X)
IAS 1.92, IFRS
7.20 a (ii)
Other comprehensive income, net of
tax, available-for-sale financial
assets
매도가능금융자산의 세후기타포괄
손익X
IAS 1.82 g,
IAS 1.91 a
Cash flow hedges 현금흐름위험회피
Gains (losses) on cash flow hedges,
net of tax
현금흐름위험회피의 세후차익(차
손)X
IAS 1.91 a,
IFRS 7.23 c
Reclassification adjustments on cash
flow hedges, net of tax
현금흐름위험회피의 세후재분류조
정(X)
IAS 1.92, IFRS
7.23 d
Amounts removed from equity and
included in carrying amount of
non-financial asset (liability) whose
acquisition or incurrence was hedged
highly probable forecast transaction
비금융자산(부채)를 취득하거나
부담하는 거래가 발생가능성이 매
우 높은 위험회피대상예상거래에
서 재분류조정으로 자본에서 장부
금액으로 재분류되는 금액
(X)IAS 1.95, IFRS
7.23 e
Other comprehensive income, net of
tax, cash flow hedges
현금흐름위험회피의 세후기타포괄
손익X
IAS 1.82 g,
IAS 1.91 a
Hedges of net investments in foreign
operations해외사업장순투자의 위험회피
Gains (losses) on hedges of net
investments in foreign operations, net
of tax
해외사업장순투자의 위험회피의
세후이익(손실)X IAS 1.91 a
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Reclassification adjustments on
hedges of net investments in foreign
operations, net of tax
해외사업장순투자의 위험회피의
세후재분류조정(X) IAS 1.92
Other comprehensive income, net of
tax, hedges of net investments in
foreign operations
해외사업장순투자의 위험회피의
세후기타포괄손익X
IAS 1.82 g,
IAS 1.91 a
Other comprehensive income, net of
tax, gains (losses) from investments in
equity instruments
지분상품에 대한 투자자산의 세후
기타포괄손익X
E f f e c t i v e
2013-01-01
IAS 1.7 d
Other comprehensive income, net of
tax, gains (losses) on revaluation
자산재평가차익(차손)의 세후기타포
괄손익X
IAS 1.82 g,
IAS 1.91 a
Other comprehensive income, net of
tax, actuarial gains (losses) on defined
benefit plans
확정급여제도의 보험수리적손익의
세후기타포괄손익X
IAS 1.82 g,
IAS 19.120A
h, IAS 1.91 a
Share of other comprehensive income of
associates and joint ventures accounted
for using equity method
지분법 적용대상인 관계기업과 조인
트벤처의 기타포괄손익에 대한 지분X
IAS 1.82 h,
IAS 1.91 a
Income (expense) recognised in other
comprehensive income relating to
non-current assets or disposal group
classified as held for sale
매각예정으로 분류된 비유동자산이나
처분자산집단과 관련한 기타포괄손익
으로 인식된 수익(비용)
X IFRS 5.38
Other comprehensive income 기타포괄손익 X
IAS 1.106 d
(ii), IAS 1.91
a
Total comprehensive income 총포괄손익 X
IAS 1.106 a,
IAS 1.82 i,
IFRS 1.24 b
Profit (loss), attributable to 당기순이익(손실)의 귀속
Profit (loss), attributable to owners of
parent
지배기업의 소유주에게 귀속되는 당
기순이익(손실)X IAS 1.83 a (ii)
Profit (loss), attributable to
non-controlling interests
비지배지분에 귀속되는 당기순이익
(손실)X IAS 1.83 a (i)
Comprehensive income attributable to 포괄손익의 귀속
Comprehensive income, attributable to
owners of parent
포괄손익, 지배기업의 소유주에게 귀
속되는 지분X
IAS 1.106 a,
IAS 1.83 b (ii)
Comprehensive income, attributable to
non-controlling interests포괄손익, 비지배지분 X
IAS 1.106 a,
IAS 1.83 b (i)
Earnings per share 주당이익
Basic earnings per share 기본주당이익
Basic earnings (loss) per share from
continuing operations계속영업기본주당이익(손실) X.XX IAS 33.66
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영문 Label 한글 LabelData
Type
IFRS
Reference
Basic earnings (loss) per share from
discontinued operations중단영업기본주당이익(손실) X.XX IAS 33.68
Basic earnings (loss) per share 기본주당이익(손실) X.XX IAS 33.66
Diluted earnings per share 희석주당순이익
Diluted earnings (loss) per share from
continuing operations계속영업희석주당이익(손실) X.XX IAS 33.66
Diluted earnings (loss) per share from
discontinued operations중단영업희석주당이익(손실) X.XX IAS 33.68
Diluted earnings (loss) per share 희석주당이익(손실) X.XX IAS 33.66
▶ 현금흐름표(직접법) - 연결재무제표
영문 Label 한글 LabelData
Type
IFRS
Reference
[D510000] Statement of cash flows, direct
method - Consolidated financial
statements
[D510000] 현금흐름표, 직접법 - 연결
재무제표
Statement of cash flows 현금흐름표
Cash flows from (used in) operating
activities영업활동현금흐름
Classes of cash receipts from operating
activities영업활동현금유입의 분류
Receipts from sales of goods and
rendering of services재화판매와 용역제공 X IAS 7.14 a
Receipts from royalties, fees,
commissions and other revenue
로열티, 수수료, 중개료 및 기타수
익X IAS 7.14 b
Receipts from contracts held for
dealing or trading purposes단기매매목적으로 보유하는 계약 X IAS 7.14 g
Receipts from premiums and claims,
annuities and other policy benefits
수입보험료, 보험금, 연금 및 기타
급부금X IAS 7.14 e
Receipts from rents and subsequent
sales of such assets자산의 임대 및 후속적인 판매 X IAS 7.14
Other cash receipts from operating
activities영업활동으로 인한 기타현금유입 X IAS 7.14
Classes of cash payments 현금유출의 분류
Payments to suppliers for goods and
services
재화와 용역의 구입에 따른 현금유
출(X) IAS 7.14 c
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Payments from contracts held for
dealing or trading purpose
단기매매목적으로 보유하는 계약에
서 발생하는 현금유출(X) IAS 7.14 g
Payments to and on behalf of
employees
종업원과 관련하여 직·간접으로
발생하는 현금유출(X) IAS 7.14 d
Payments for premiums and claims,
annuities and other policy benefits
수입보험료, 보험금, 연금 및 기타
급부금과 관련된 현금유출(X) IAS 7.14 e
Other cash payments from operating
activities영업활동으로 인한 기타현금유출 (X) IAS 7.14
Dividends paid 배당금지급 (X) IAS 7.31
Dividends received 배당금수취 X IAS 7.31
Interest paid 이자지급 (X) IAS 7.31
Interest received 이자수취 X IAS 7.31
Income taxes refund (paid) 법인세환급(납부) (X)IAS 7.14 f,
IAS 7.35
Other inflows (outflows) of cash 현금의기타유입(유출) X IAS 7.14
Net cash flows from (used in) operating
activities영업활동순현금흐름 X
IAS 7.10, IAS
7.50 d
Cash flows from (used in) investing
activities투자활동현금흐름
Cash flows from losing control of
subsidiaries or other businesses
종속기업과 기타 사업의 지배력 상실
에 따른 현금흐름X IAS 7.39
Cash flows used in obtaining control of
subsidiaries or other businesses
종속기업과 기타 사업의 지배력 획득
에 따른 현금흐름(X) IAS 7.39
Other cash receipts from sales of equity
or debt instruments of other entities
다른 기업의 지분상품이나 채무상품
의 처분에 따른 기타현금유입X IAS 7.16 d
Other cash payments to acquire equity or
debt instruments of other entities
다른 기업의 지분상품이나 채무상품
의 취득에 따른 기타현금유출(X) IAS 7.16 c
Other cash receipts from sales of
interests in joint ventures
조인트벤처 투자지분의 처분에 따른
기타현금유입X IAS 7.16 d
Other cash payments to acquire interests
in joint ventures
조인트벤처 투자지분의 취득에 따른
기타현금유출(X) IAS 7.16 c
Decrease in guarantee deposits 보증금의 감소 X
Increase in guarantee deposits 보증금의 증가 (X)
Proceeds from sales of property, plant
and equipment유형자산의 처분 X IAS 7.16 b
Proceeds from sales of land 토지의 처분 X
Proceeds from sales of buildings 건물의 처분 X
Proceeds from sales of structure 구축물의 처분 X
Proceeds from sales of machinery 기계장치의 처분 X
특 집 Ⅰ
48 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Proceeds from sales of vehicles 차량운반구의 처분 X
Proceeds from sales of ships 선박의 처분 X
Proceeds from sales of aircraft 비행기의 처분 X
Proceeds from sales of motor vehicles 자동차의 처분 X
Proceeds from sales of fixtures and
fittings집기의 처분 X
Proceeds from sales of office equipment 사무용비품의 처분 X
Proceeds from sales of tangible
exploration and evaluation assets유형탐사평가자산의 처분 X
Proceeds from sales of construction in
progress건설중인자산의 처분 X
Proceeds from sales of other property,
plant and equipment기타유형자산의 처분 X
Proceeds from sales of investment
property투자부동산의 처분 X
Proceeds from sales of intangible assets 무형자산의 처분 X IAS 7.16 b
Proceeds from sales of goodwill 영업권의 처분 X
Proceeds from sales of intangible assets
other than goodwill영업권 이외의 무형자산의 처분 X
Proceeds from sales of brand names 브랜드명의 처분 X
Proceeds from sales of intangible
exploration and evaluation assets무형탐사평가자산의 처분 X
Proceeds from sales of mastheads and
publishing titles제호와 출판표제의 처분 X
Proceeds from sales of computer
software컴퓨터소프트웨어의 처분 X
Proceeds from sales of licences and
franchises라이선스와 프랜차이즈의 처분 X
Proceeds from sales of copyrights,
patents and other industrial property
rights, service and operating rights
저작권, 특허권, 기타 산업재산권,
용역운영권의 처분X
Proceeds from sales of recipes,
formulae, models, designs and
prototypes
조리법, 공식, 모형, 설계 및 시제품
의 처분X
Proceeds from sales of intangible assets
under development개발 중인 무형자산의 처분 X
Proceeds from sales of other intangible
assets기타무형자산의 처분 X
Proceeds from sales of non-current
biological assets비유동생물자산의 처분 X
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 49
영문 Label 한글 LabelData
Type
IFRS
Reference
Proceeds from sales of current biological
assets유동생물자산의 처분 X
Proceeds from sales of biological assets 생물자산의 처분 X
Proceeds from sales of other
non-current financial assets기타비유동금융자산의 처분 X
Proceeds from sales of non-current
available-for-sale financial assets비유동매도가능금융자산의 처분 X
Proceeds from sales of non-current
financial assets held to maturity비유동만기보유금융자산의 처분 X
Proceeds from sales of non-current fair
value financial asset비유동당기손익인식금융자산의 처분 X
Proceeds from sales of long-term loans
and receivables장기대여금및수취채권의 처분 X
Proceeds from sales of long-term
financial instruments장기금융상품의 처분 X
Proceeds from sales of other current
financial assets기타유동금융자산의 처분 X
Proceeds from sales of current
available-for-sale financial assets유동매도가능금융자산의 처분 X
Proceeds from sales of current financial
assets held to maturity유동만기보유금융자산의 처분 X
Proceeds from sales of current fair value
financial asset유동당기손익인식금융자산의 처분 X
Proceeds from sales of short-term loans
and receivables단기대여금및수취채권의 처분 X
Proceeds from sales of short term
Financial Instruments단기금융상품의 처분 X
Proceeds from sales of other financial
assets기타금융자산의 처분 X
Proceeds from sales of
available-for-sale financial assets매도가능금융자산의 처분 X
Proceeds from sales of financial assets
held to maturity만기보유금융자산의 처분 X
Proceeds from sales of fair value
financial asset당기손익인식금융자산의 처분 X
Proceeds from sales of loans and
receivables대여금및수취채권의 처분 X
Proceeds from sales of financial
instruments금융상품의 처분 X
특 집 Ⅰ
50 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Proceeds from sales of non-current
assets or disposal groups classified as
held for sale or as held for distribution
to owners
매각예정 또는 소유주에 대한 분배예
정으로 분류된 비유동자산이나 처분
자산집단의 처분
X
Proceeds from sales of non-current
assets or disposal groups classified as
held for sale
매각예정으로 분류된 비유동자산이나
처분자산집단의 처분X
Proceeds from sales of non-current
assets or disposal groups classified as
held for distribution to owners
소유주에 대한 분배예정으로 분류된
비유동자산이나 처분자산집단의 처분X
Proceeds from sales of liabilities
included in disposal groups classified as
held for sale
매각예정으로 분류된 처분자산집단에
포함된 부채의 처분X
Proceeds from sales of investments
accounted for using equity method지분법적용 투자지분의 처분 X
Proceeds from sales of investments in
subsidiaries, joint ventures and
associates
종속기업, 조인트벤처와 관계기업에
대한 투자자산의 처분X
Proceeds from sales of investments in
subsidiaries종속기업에 대한 투자자산의 처분 X
Proceeds from sales of investments in
joint ventures조인트벤처에 대한 투자자산의 처분 X
Proceeds from sales of investments in
associates관계기업에 대한 투자자산의 처분 X
Purchase of property, plant and
equipment유형자산의 취득 (X) IAS 7.16 a
Purchase of land 토지의 취득 (X)
Purchase of buildings 건물의 취득 (X)
Purchase of structure 구축물의 취득 (X)
Purchase of machinery 기계장치의 취득 (X)
Purchase of vehicles 차량운반구의 취득 (X)
Purchase of ships 선박의 취득 (X)
Purchase of aircraft 비행기의 취득 (X)
Purchase of motor vehicles 자동차의 취득 (X)
Purchase of fixtures and fittings 집기의 취득 (X)
Purchase of office equipment 사무용비품의 취득 (X)
Purchase of tangible exploration and
evaluation assets유형탐사평가자산의 취득 (X)
Purchase of construction in progress 건설중인 자산의 취득 (X)
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 51
영문 Label 한글 LabelData
Type
IFRS
Reference
Purchase of other property, plant and
equipment기타유형자산의 취득 (X)
Purchase of investment property 투자부동산의 취득 (X)
Purchase of intangible assets 무형자산의 취득 (X) IAS 7.16 a
Purchase of goodwill 영업권의 취득 (X)
Purchase of intangible assets other than
goodwill영업권 이외의 무형자산의 취득 (X)
Purchase of brand names 브랜드명의 취득 (X)
Purchase of intangible exploration and
evaluation assets무형탐사평가자산의 취득 (X)
Purchase of mastheads and publishing
titles제호와 출판표제의 취득 (X)
Purchase of computer software 컴퓨터소프트웨어의 취득 (X)
Purchase of licences and franchises 라이선스와 프랜차이즈의 취득 (X)
Purchase of copyrights, patents and
other industrial property rights, service
and operating rights
저작권, 특허권, 기타 산업재산권,
용역운영권의 취득(X)
Purchase of recipes, formulae, models,
designs and prototypes
조리법, 공식, 모형, 설계 및 시제품
의 취득(X)
Purchase of intangible assets under
development개발 중인 무형자산의 취득 (X)
Purchase of other intangible assets 기타무형자산의 취득 (X)
Purchase of non-current biological
assets비유동생물자산의 취득 (X)
Purchase of current biological assets 유동생물자산의 취득 (X)
Purchase of biological assets 생물자산의 취득 (X)
Purchase of other non-current financial
assets기타비유동금융자산의 취득 (X)
Purchase of non-current
available-for-sale financial assets비유동매도가능금융자산의 취득 (X)
Purchase of non-current financial assets
held to maturity비유동만기보유금융자산의 취득 (X)
Purchase of non-current fair value
financial asset비유동당기손익인식금융자산의 취득 (X)
Purchase of long-term loans and
receivables장기대여금및수취채권의 취득 (X)
Purchase of long-term financial
instruments장기금융상품의 취득 (X)
Purchase of other current financial
assets기타유동금융자산의 취득 (X)
특 집 Ⅰ
52 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Purchase of current available-for-sale
financial assets유동매도가능금융자산의 취득 (X)
Purchase of current financial assets held
to maturity유동만기보유금융자산의 취득 (X)
Purchase of current fair value financial
asset유동당기손익인식금융자산의 취득 (X)
Purchase of short-term loans and
receivables단기대여금및수취채권의 취득 (X)
Purchase of short term Financial
Instruments단기금융상품의 취득 (X)
Purchase of other financial assets 기타금융자산의 취득 (X)
Purchase of available-for-sale financial
assets매도가능금융자산의 취득 (X)
Purchase of financial assets held to
maturity만기보유금융자산의 취득 (X)
Purchase of fair value financial asset 당기손익인식금융자산의 취득 (X)
Purchase of loans and receivables 대여금및수취채권의 취득 (X)
Purchase of financial instruments 금융상품의 취득 (X)
Purchase of non-current assets or
disposal groups classified as held for
sale or as held for distribution to owners
매각예정 또는 소유주에 대한 분배예
정으로 분류된 비유동자산이나 처분
자산집단의 취득
(X)
Purchase of non-current assets or
disposal groups classified as held for
sale
매각예정으로 분류된 비유동자산이나
처분자산집단의 취득(X)
Purchase of non-current assets or
disposal groups classified as held for
distribution to owners
소유주에 대한 분배예정으로 분류된
비유동자산이나 처분자산집단의 취득(X)
Purchase of liabilities included in
disposal groups classified as held for
sale
매각예정으로 분류된 처분자산집단에
포함된 부채의 취득(X)
Purchase of investments accounted for
using equity method지분법적용 투자지분의 취득 (X)
Purchase of investments in subsidiaries,
joint ventures and associates
종속기업, 조인트벤처와 관계기업에
대한 투자자산의 취득(X)
Purchase of investments in subsidiaries 종속기업에 대한 투자자산의 취득 (X)
Purchase of investments in joint ventures 조인트벤처에 대한 투자자산의 취득 (X)
Purchase of investments in associates 관계기업에 대한 투자자산의 취득 (X)
Proceeds from other long-term assets 기타 장기성 자산의 처분 X IAS 7.16 b
Purchase of other long-term assets 기타 장기성 자산의 취득 (X) IAS 7.16 a
Proceeds from government grants 정부보조금의 수취 X IAS 20.28
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 53
영문 Label 한글 LabelData
Type
IFRS
Reference
Cash advances and loans made to other
parties제3자에 대한 선급금 및 대여금 (X) IAS 7.16 e
Cash receipts from repayment of
advances and loans made to other
parties
제3자에 대한 선급금 및 대여금의 회
수에 따른 현금유입X IAS 7.16 f
Cash payments for future contracts,
forward contracts, option contracts and
swap contracts
선물계약, 선도계약, 옵션계약 및 스
왑계약에 따른 현금유출(X) IAS 7.16 g
Cash receipts from future contracts,
forward contracts, option contracts and
swap contracts
선물계약, 선도계약, 옵션계약 및 스
왑계약에 따른 현금유입X IAS 7.16 h
Dividends received 배당금수취 X IAS 7.31
Interest paid 이자지급 (X) IAS 7.31
Interest received 이자수취 X IAS 7.31
Income taxes refund (paid) 법인세환급(납부) (X)IAS 7.14 f,
IAS 7.35
Other inflows (outflows) of cash 현금의기타유입(유출) X IAS 7.21
Net cash flows from (used in) investing
activities투자활동순현금흐름 X
IAS 7.10, IAS
7.50 d
Cash flows from (used in) financing
activities재무활동현금흐름
Proceeds from changes in ownership
interests in subsidiaries
종속기업에 대한 소유지분의 변동으
로 인한 처분X
IAS 7.42A, IAS
7.42B
Payments from changes in ownership
interests in subsidiaries
종속기업에 대한 소유지분의 변동으
로 인한 지급(X)
IAS 7.42A, IAS
7.42B
Proceeds from issuing shares 주식의 발행 X IAS 7.17 a
Proceeds from issuing other equity
instruments기타 지분상품의 발행 X IAS 7.17 a
Payments to acquire or redeem entity's
shares주식의 취득이나 상환 (X) IAS 7.17 b
Payments of other equity instruments 기타지분상품 (X) IAS 7.17 a
Proceeds from borrowings 차입금 X IAS 7.17 c
Repayments of borrowings 차입금의 상환 (X) IAS 7.17 d
Proceeds from short term borrowings 단기차입금의 증가 X
Repayments of short term borrowings 단기차입금의 상환 (X)
Proceeds from long term borrowings 장기차입금의 증가 X
Repayments of long term borrowings 장기차입금의 상환 (X)
Acquisition of treasury shares 자기주식의 취득 X
Disposition of treasury shares 자기주식의 처분 (X)
특 집 Ⅰ
54 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Payments of finance lease liabilities 금융리스부채의 지급 (X) IAS 7.17 e
Proceeds from government grants 정부보조금의 수취 X IAS 20.28
Dividends paid 배당금지급 (X) IAS 7.31
Interest received 이자수취 X IAS 7.31
Interest paid 이자지급 (X) IAS 7.31
Dividends received 배당금수취 X IAS 7.31
Income taxes refund (paid) 법인세환급(납부) (X)IAS 7.14 f,
IAS 7.35
Other inflows (outflows) of cash 현금의기타유입(유출) X IAS 7.21
Net cash flows from (used in) financing
activities재무활동순현금흐름 X
IAS 7.10, IAS
7.50 d
Net increase (decrease) in cash and cash
equivalents before effect of exchange rate
changes
환율변동효과 반영전 현금및현금성자
산의 순증가(감소)X IAS 7.45
Effect of exchange rate changes on cash
and cash equivalents
현금및현금성자산에 대한 환율변동효
과
Effect of exchange rate changes on
cash and cash equivalents
현금및현금성자산에 대한 환율변동효
과X
IAS 7.25, IAS
7.28
Net increase (decrease) in cash and cash
equivalents현금및현금성자산의순증가(감소) X IAS 7.45
Cash and cash equivalents at beginning
of period기초현금및현금성자산 X
IAS 1.54 i,
IAS 7.45
Cash and cash equivalents at end of
period기말현금및현금성자산 X
IAS 1.54 i,
IAS 7.45
▶ 현금흐름표(간접법) - 연결재무제표
영문 Label 한글 LabelData
Type
IFRS
Reference
[D520000] Statement of cash flows,
indirect method - Consolidated financial
statements
[D520000] 현금흐름표, 간접법 - 연결
재무제표
Statement of cash flows 현금흐름표
Cash flows from (used in) operating
activities영업활동현금흐름
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Profit (loss) 당기순이익(손실) X
IAS 1.106 d
(i), IAS 1.82 f,
IFRS 1.24 b,
IFRS 8.23,
IFRS 8.28 b
Adjustments to reconcile profit (loss) 당기순이익조정을 위한 가감
Adjustments for non-cash income tax
expense비현금법인세비용 X IAS 7.20
Adjustments for non-cash finance
costs비현금금융비용 X IAS 7.20
Adjustments for income tax expense 법인세비용 X IAS 7.35
Adjustments for finance costs 금융비용 X IAS 7.20
Adjustments for Provision for severance
indemnities퇴직급여 X
Adjustments for Bad debt expenses 대손상각비 X
Adjustments for depreciation expense 감가상각비 X
Adjustments for amortisation expense 무형자산상각비 X
Adjustments for loss on foreign
exchagne translations외화환산손실 X
Adjustments for loss on disposition of
tangible assets유형자산처분손실 X
Adjustments for interest expenses 이자비용 X
Adjustments for gain on foreign
exchagne translations외화환산이익 (X)
Adjustments for gain on disposition of
tangible assets유형자산처분이익 (X)
Adjustments for interest income 이자수익 (X)
Adjustments for reversals of inventories 재고자산감액환입 (X)
Adjustments for reversals of property,
plant and equipment유형자산감액환입 (X)
Adjustments for reversal of provisions
for cost of restructuring구조조정 충당부채의 환입 (X)
Adjustments for gains on disposals of
investments투자자산처분이익 (X)
Adjustments for gain (loss) arising from
difference between carrying amount of
financial liability extinguished and
consideration paid
소멸된 금융부채의 장부금액과 지
급된 금액 사이의 차이에서 발생한
이익
(X)
Adjustments for other reversals of
provisions기타충당부채의 환입 (X)
특 집 Ⅰ
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영문 Label 한글 LabelData
Type
IFRS
Reference
Adjustments for write-downs of
inventories재고자산감액 X
Adjustments for write-downs of
property, plant and equipment유형자산감액 X
Adjustments for expense of
restructuring activities구조조정 활동의 비용 X
Adjustments for losses on disposals of
investments투자자산처분손실 X
Adjustments for loss arising from
difference between carrying amount of
financial liability extinguished and
consideration paid
소멸된 금융부채의 장부금액과 지
급된 금액 사이의 차이에서 발생한
손실
X
Adjustments for reversal Allowance
Doubtful Accounts대손충당금환입 X
Adjustments for decrease (increase) in
long-term trade and other non-current
receivables
장기매출채권 및 기타비유동채권의
감소(증가)X
Adjustments for decrease (increase) in
long-term trade receivable장기매출채권의 감소(증가) X
Adjustments for decrease (increase) in
long-term other receivables장기미수금의 감소(증가) X
Adjustments for decrease (increase) in
long-term accrued income장기미수수익의 감소(증가) X
Adjustments for decrease (increase) in
long-term deposits provided장기보증금의 감소(증가) X
Adjustments for decrease (increase) in
long-term advance payments장기선급금의 감소(증가) X
Adjustments for decrease (increase) in
long-term prepaid expenses장기선급비용의 감소(증가) X
Adjustments for decrease (increase) in
trade and other current receivables
매출채권 및 기타유동채권의 감소
(증가)X
Adjustments for decrease (increase) in
short-term trade receivable단기매출채권의 감소(증가) X
Adjustments for decrease (increase) in
short-term other receivables단기미수금의 감소(증가) X
Adjustments for decrease (increase) in
short-term accrued income단기미수수익의 감소(증가) X
Adjustments for decrease (increase) in
short-term deposits provided단기보증금의 감소(증가) X
Adjustments for decrease (increase) in
short-term advance payments단기선급금의 감소(증가) X
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Adjustments for decrease (increase) in
short-term prepaid expenses단기선급비용의 감소(증가) X
Adjustments for decrease (increase) in
trade and other receivables매출채권 및 기타채권의 감소(증가) X
Adjustments for decrease (increase) in
trade accounts receivable매출채권의 감소(증가) X IAS 7.20 a
Adjustments for decrease (increase) in
other receivables미수금의 감소(증가) X
Adjustments for decrease (increase) in
accrued income미수수익의 감소(증가) X
Adjustments for decrease (increase) in
deposits provided보증금의 감소(증가) X
Adjustments for decrease (increase) in
advance payments선급금의 감소(증가) X
Adjustments for decrease (increase) in
prepaid expenses선급비용의 감소(증가) X
Adjustments for decrease (increase) in
non-current receivables비유동채권의 감소(증가) X
Adjustments for decrease (increase) in
deferred tax assets이연법인세자산의 감소(증가) X
Adjustments for decrease (increase) in
current tax assets당기법인세자산의 감소(증가) X
Adjustments for decrease (increase) in
other non-current financial assets기타비유동금융자산의 감소(증가) X
Adjustments for decrease (increase) in
other current financial assets기타유동금융자산의 감소(증가) X
Adjustments for decrease (increase) in
other financial assets기타금융자산의 감소(증가) X
Adjustments for decrease (increase) in
other non-current non-financial assets기타비유동비금융자산의 감소(증가) X
Adjustments for decrease (increase) in
other current non-financial assets기타유동비금융자산의 감소(증가) X
Adjustments for decrease (increase) in
other non-financial assets기타비금융자산의 감소(증가) X
Adjustments for decrease (increase) in
inventories재고자산의 감소(증가) X IAS 7.20 a
Adjustments for decrease (increase) in
raw materials원재료의 감소(증가) X
Adjustments for decrease (increase) in
merchandise상품의 감소(증가) X
특 집 Ⅰ
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영문 Label 한글 LabelData
Type
IFRS
Reference
Adjustments for decrease (increase) in
production supplies소모품의 감소(증가) X
Adjustments for decrease (increase) in
work in progress재공품의 감소(증가) X
Adjustments for decrease (increase) in
finished goods제품의 감소(증가) X
Adjustments for decrease (increase) in
supplies저장품의 감소(증가) X
Adjustments for decrease (increase) in
goods in transit미착품의 감소(증가) X
Adjustments for decrease (increase) in
other inventories기타재고의 감소(증가) X
Adjustments for increase (decrease) in
non-current provisions비유동충당부채의 증가(감소) X
Adjustments for increase (decrease) in
non-current provisions for employee
benefits
비유동종업원급여충당부채의 증가
(감소)X
Adjustments for increase (decrease) in
other long-term provisions기타장기충당부채의 증가(감소) X
Adjustments for increase (decrease) in
long-term warranty provision장기제품보증충당부채의 증가(감소) X
Adjustments for increase (decrease) in
long-term restructuring provision장기구조조정충당부채의 증가(감소) X
Adjustments for increase (decrease) in
long-term legal proceedings provision장기법적소송충당부채의 증가(감소) X
Adjustments for increase (decrease) in
long-term onerous contracts provision
장기손실부담계약충당부채의 증가
(감소)X
Adjustments for increase (decrease) in
long-term provision for
decommissioning, restoration and
rehabilitation costs
사후처리, 복구, 정화 비용을 위한
장기충당부채의 증가(감소)X
Adjustments for increase (decrease) in
long-term miscellaneous other
provisions
그 밖의 기타장기충당부채의 증가
(감소)X
Adjustments for increase (decrease) in
current provisions유동충당부채의 증가(감소) X
Adjustments for increase (decrease) in
current provisions for employee benefits
유동종업원급여충당부채의 증가(감
소)X
Adjustments for increase (decrease) in
other short-term provisions기타단기충당부채의 증가(감소) X
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Adjustments for increase (decrease) in
short-term warranty provision단기제품보증충당부채의 증가(감소) X
Adjustments for increase (decrease) in
short-term restructuring provision단기구조조정충당부채의 증가(감소) X
Adjustments for increase (decrease) in
short-term legal proceedings provision단기법적소송충당부채의 증가(감소) X
Adjustments for increase (decrease) in
short-term onerous contracts provision
단기손실부담계약충당부채의 증가
(감소)X
Adjustments for increase (decrease) in
short-term provision for
decommissioning, restoration and
rehabilitation costs
사후처리, 복구, 정화 비용을 위한
단기충당부채의 증가(감소)X
Adjustments for increase (decrease) in
short-term miscellaneous other
provisions
그 밖의 기타단기충당부채의 증가
(감소)X
Adjustments for increase (decrease) in
provisions충당부채의 증가(감소) X
Adjustments for increase (decrease) in
provisions for employee benefits종업원급여충당부채의 증가(감소) X
Adjustments for increase (decrease) in
other provisions기타충당부채의 증가(감소) X
Adjustments for increase (decrease) in
warranty provision제품보증충당부채의 증가(감소) X
Adjustments for increase (decrease) in
restructuring provision구조조정충당부채의 증가(감소) X
Adjustments for increase (decrease) in
legal proceedings provision법적소송충당부채의 증가(감소) X
Adjustments for increase (decrease) in
onerous contracts provision손실부담계약충당부채의 증가(감소) X
Adjustments for increase (decrease) in
provision for decommissioning,
restoration and rehabilitation costs
사후처리, 복구, 정화 비용을 위한
충당부채의 증가(감소)X
Adjustments for increase (decrease) in
miscellaneous other provisions그 밖의 기타충당부채의 증가(감소) X
Adjustments for increase (decrease) in
long-term trade and other non-current
payables
장기매입채무 및 기타비유동채무의
증가(감소)X
Adjustments for increase (decrease) in
long-term trade payables장기매입채무의 증가(감소) X
Adjustments for increase (decrease) in
long-term other payables장기미지급금의 증가(감소) X
특 집 Ⅰ
60 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Adjustments for increase (decrease) in
long-term accrued Expenses장기미지급비용의 증가(감소) X
Adjustments for increase (decrease) in
long-term guarantee deposit rent장기임대보증금의 증가(감소) X
Adjustments for increase (decrease) in
long-term withholdings Banks장기예수금의 증가(감소) X
Adjustments for increase (decrease) in
long-term advances customers장기선수금의 증가(감소) X
Adjustments for increase (decrease) in
trade and other current payables
매입채무 및 기타유동채무의 증가
(감소)X
Adjustments for increase (decrease) in
short-term trade payables단기매입채무의 증가(감소) X
Adjustments for increase (decrease) in
short-term other payables단기미지급금의 증가(감소) X
Adjustments for increase (decrease) in
short-term accrued Expenses단기미지급비용의 증가(감소) X
Adjustments for increase (decrease) in
short-term guarantee deposit rent단기임대보증금의 증가(감소) X
Adjustments for increase (decrease) in
short-term withholdings단기예수금의 증가(감소) X
Adjustments for increase (decrease) in
short-term advances customers단기선수금의 증가(감소) X
Adjustments for increase (decrease) in
payments of income taxes payable미지급법인세의 증가(감소) X
Adjustments for increase (decrease) in
trade and other payables매입채무 및 기타채무의 증가(감소) X
Adjustments for increase (decrease) in
trade accounts payable매입채무의 증가(감소) X IAS 7.20 a
Adjustments for increase (decrease) in
other payables미지급금의 증가(감소) X
Adjustments for increase (decrease) in
accrued Expenses미지급비용의 증가(감소) X
Adjustments for increase (decrease) in
guarantee deposit rent임대보증금의 증가(감소) X
Adjustments for increase (decrease) in
withholdings Banks예수금의 증가(감소) X
Adjustments for increase (decrease) in
advances customers선수금의 증가(감소) X
Adjustments for increase (decrease) in
non-current payables비유동채무의 증가(감소) X
K-IFRS 기반 공시용 표준계정과목체계 안내
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영문 Label 한글 LabelData
Type
IFRS
Reference
Adjustments for increase (decrease) in
deferred tax liabilities이연법인세부채의 증가(감소) X
Adjustments for increase (decrease) in
current tax liabilities당기법인세부채의 증가(감소) X
Adjustments for increase (decrease) in
other non-current financial liabilities기타비유동금융부채의 증가(감소) X
Adjustments for increase (decrease) in
other current financial liabilities기타유동금융부채의 증가(감소) X
Adjustments for increase (decrease) in
other financial liabilities기타금융부채의 증가(감소) X
Adjustments for increase (decrease) in
other non-current non-financial
liabilities
기타비유동비금융부채의 증가(감소) X
Adjustments for increase (decrease) in
other current non-financial liabilities기타유동비금융부채의 증가(감소) X
Adjustments for increase (decrease) in
other non-financial liabilities기타비금융부채의 증가(감소) X
Adjustments for increase (decrease) in
post-employment benefit obligations퇴직급여채무의 증가(감소) X
Adjustments for increase (decrease) in
present value of defined benefit
obligation
확정급여채무의현재가치의 증가(감
소)X
Adjustments for decrease (increase) in
fair value of plan assets
사외적립자산의공정가치의 증가(감
소)X
Adjustments for decrease (increase) in
other operating receivables
기타 영업활동 관련 채권의 감소(증
가)X IAS 7.20 a
Adjustments for increase (decrease) in
other operating payables
기타 영업활동 관련 채무의 증가(감
소)X IAS 7.20 a
Adjustments for decrease (increase) in
other current financial assets and other
current non-financial assets
기타유동금융자산과 기타유동비금
융자산의 감소(증가)X
Adjustments for increase (decrease) in
other current financial liabilities and
other current non-financial liabilities
기타유동금융부채와 기타유동비금
융부채의 증가(감소)X
Payment of severance benefit 퇴직금의 지급 X
Adjustments for depreciation and
amortisation expense감가상각비와 상각비 X IAS 7.20 b
Adjustments for impairment loss
(reversal of impairment loss) recognised
in profit or loss
당기손익으로 인식된 손상차손(손상
차손환입)X IAS 7.20 b
Adjustments for provisions 충당부채 X IAS 7.20 b
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영문 Label 한글 LabelData
Type
IFRS
Reference
Adjustments for unrealised foreign
exchange losses (gains)미실현외환손실(이익) X IAS 7.20 b
Adjustments for share-based payments 주식기준보상 X IAS 7.20 b
Adjustments for fair value losses
(gains)공정가치손실(이익) X IAS 7.20 b
Adjustments for undistributed profits of
associates미배분 관계기업 이익 (X) IAS 7.20 b
Other adjustments for non-cash items 비현금항목에 관한 기타조정 X IAS 7.20 b
Adjustments for losses (gains) on
disposal of non-current assets비유동자산처분손실(이익) X IAS 7.14
Other adjustments for which cash
effects are investing or financing cash
flow
투자활동 현금흐름이나 재무활동
현금흐름으로 분류되는 기타 모든
항목
X IAS 7.20 c
Other adjustments to reconcile profit
(loss)당기순이익조정을 위한 기타 가감 X IAS 7.20
Total adjustments to reconcile profit
(loss)당기순이익조정을 위한 가감 합계 X IAS 7.20
Dividends paid 배당금지급 (X) IAS 7.31
Dividends received 배당금수취 X IAS 7.31
Interest paid 이자지급 (X) IAS 7.31
Interest received 이자수취 X IAS 7.31
Income taxes refund (paid) 법인세환급(납부) (X)IAS 7.14 f,
IAS 7.35
Other inflows (outflows) of cash 현금의기타유입(유출) X IAS 7.14
Net cash flows from (used in) operating
activities영업활동순현금흐름 X
IAS 7.10, IAS
7.50 d
Cash flows from (used in) investing
activities투자활동현금흐름
Cash flows from losing control of
subsidiaries or other businesses
종속기업과 기타 사업의 지배력 상실
에 따른 현금흐름X IAS 7.39
Cash flows used in obtaining control of
subsidiaries or other businesses
종속기업과 기타 사업의 지배력 획득
에 따른 현금흐름(X) IAS 7.39
Other cash receipts from sales of equity
or debt instruments of other entities
다른 기업의 지분상품이나 채무상품
의 처분에 따른 기타현금유입X IAS 7.16 d
Other cash payments to acquire equity or
debt instruments of other entities
다른 기업의 지분상품이나 채무상품
의 취득에 따른 기타현금유출(X) IAS 7.16 c
Other cash receipts from sales of
interests in joint ventures
조인트벤처 투자지분의 처분에 따른
기타현금유입X IAS 7.16 d
Other cash payments to acquire interests
in joint ventures
조인트벤처 투자지분의 취득에 따른
기타현금유출(X) IAS 7.16 c
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 63
영문 Label 한글 LabelData
Type
IFRS
Reference
Decrease in guarantee deposits 보증금의 감소 X
Increase in guarantee deposits 보증금의 증가 (X)
Proceeds from sales of property, plant
and equipment유형자산의 처분 X IAS 7.16 b
Proceeds from sales of land 토지의 처분 X
Proceeds from sales of buildings 건물의 처분 X
Proceeds from sales of structure 구축물의 처분 X
Proceeds from sales of machinery 기계장치의 처분 X
Proceeds from sales of vehicles 차량운반구의 처분 X
Proceeds from sales of ships 선박의 처분 X
Proceeds from sales of aircraft 비행기의 처분 X
Proceeds from sales of motor vehicles 자동차의 처분 X
Proceeds from sales of fixtures and
fittings집기의 처분 X
Proceeds from sales of office equipment 사무용비품의 처분 X
Proceeds from sales of tangible
exploration and evaluation assets유형탐사평가자산의 처분 X
Proceeds from sales of construction in
progress건설중인자산의 처분 X
Proceeds from sales of other property,
plant and equipment기타유형자산의 처분 X
Proceeds from sales of investment
property투자부동산의 처분 X
Proceeds from sales of intangible assets 무형자산의 처분 X IAS 7.16 b
Proceeds from sales of goodwill 영업권의 처분 X
Proceeds from sales of intangible assets
other than goodwill영업권 이외의 무형자산의 처분 X
Proceeds from sales of brand names 브랜드명의 처분 X
Proceeds from sales of intangible
exploration and evaluation assets무형탐사평가자산의 처분 X
Proceeds from sales of mastheads and
publishing titles제호와 출판표제의 처분 X
Proceeds from sales of computer
software컴퓨터소프트웨어의 처분 X
Proceeds from sales of licences and
franchises라이선스와 프랜차이즈의 처분 X
Proceeds from sales of copyrights,
patents and other industrial property
rights, service and operating rights
저작권, 특허권, 기타 산업재산권,
용역운영권의 처분X
특 집 Ⅰ
64 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Proceeds from sales of recipes,
formulae, models, designs and
prototypes
조리법, 공식, 모형, 설계 및 시제품
의 처분X
Proceeds from sales of intangible assets
under development개발 중인 무형자산의 처분 X
Proceeds from sales of other intangible
assets기타무형자산의 처분 X
Proceeds from sales of non-current
biological assets비유동생물자산의 처분 X
Proceeds from sales of current biological
assets유동생물자산의 처분 X
Proceeds from sales of biological assets 생물자산의 처분 X
Proceeds from sales of other
non-current financial assets기타비유동금융자산의 처분 X
Proceeds from sales of non-current
available-for-sale financial assets비유동매도가능금융자산의 처분 X
Proceeds from sales of non-current
financial assets held to maturity비유동만기보유금융자산의 처분 X
Proceeds from sales of non-current fair
value financial asset비유동당기손익인식금융자산의 처분 X
Proceeds from sales of long-term loans
and receivables장기대여금및수취채권의 처분 X
Proceeds from sales of long-term
financial instruments장기금융상품의 처분 X
Proceeds from sales of other current
financial assets기타유동금융자산의 처분 X
Proceeds from sales of current
available-for-sale financial assets유동매도가능금융자산의 처분 X
Proceeds from sales of current financial
assets held to maturity유동만기보유금융자산의 처분 X
Proceeds from sales of current fair value
financial asset유동당기손익인식금융자산의 처분 X
Proceeds from sales of short-term loans
and receivables단기대여금및수취채권의 처분 X
Proceeds from sales of short term
Financial Instruments단기금융상품의 처분 X
Proceeds from sales of other financial
assets기타금융자산의 처분 X
Proceeds from sales of
available-for-sale financial assets매도가능금융자산의 처분 X
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 65
영문 Label 한글 LabelData
Type
IFRS
Reference
Proceeds from sales of financial assets
held to maturity만기보유금융자산의 처분 X
Proceeds from sales of fair value
financial asset당기손익인식금융자산의 처분 X
Proceeds from sales of loans and
receivables대여금및수취채권의 처분 X
Proceeds from sales of financial
instruments금융상품의 처분 X
Proceeds from sales of non-current
assets or disposal groups classified as
held for sale or as held for distribution
to owners
매각예정 또는 소유주에 대한 분배예
정으로 분류된 비유동자산이나 처분
자산집단의 처분
X
Proceeds from sales of non-current
assets or disposal groups classified as
held for sale
매각예정으로 분류된 비유동자산이나
처분자산집단의 처분X
Proceeds from sales of non-current
assets or disposal groups classified as
held for distribution to owners
소유주에 대한 분배예정으로 분류된
비유동자산이나 처분자산집단의 처분X
Proceeds from sales of liabilities
included in disposal groups classified as
held for sale
매각예정으로 분류된 처분자산집단에
포함된 부채의 처분X
Proceeds from sales of investments
accounted for using equity method지분법적용 투자지분의 처분 X
Proceeds from sales of investments in
subsidiaries, joint ventures and
associates
종속기업, 조인트벤처와 관계기업에
대한 투자자산의 처분X
Proceeds from sales of investments in
subsidiaries종속기업에 대한 투자자산의 처분 X
Proceeds from sales of investments in
joint ventures조인트벤처에 대한 투자자산의 처분 X
Proceeds from sales of investments in
associates관계기업에 대한 투자자산의 처분 X
Purchase of property, plant and
equipment유형자산의 취득 (X) IAS 7.16 a
Purchase of land 토지의 취득 (X)
Purchase of buildings 건물의 취득 (X)
Purchase of structure 구축물의 취득 (X)
Purchase of machinery 기계장치의 취득 (X)
Purchase of vehicles 차량운반구의 취득 (X)
Purchase of ships 선박의 취득 (X)
특 집 Ⅰ
66 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Purchase of aircraft 비행기의 취득 (X)
Purchase of motor vehicles 자동차의 취득 (X)
Purchase of fixtures and fittings 집기의 취득 (X)
Purchase of office equipment 사무용비품의 취득 (X)
Purchase of tangible exploration and
evaluation assets유형탐사평가자산의 취득 (X)
Purchase of construction in progress 건설중인자산의 취득 (X)
Purchase of other property, plant and
equipment기타유형자산의 취득 (X)
Purchase of investment property 투자부동산의 취득 (X)
Purchase of intangible assets 무형자산의 취득 (X) IAS 7.16 a
Purchase of goodwill 영업권의 취득 (X)
Purchase of intangible assets other than
goodwill영업권 이외의 무형자산의 취득 (X)
Purchase of brand names 브랜드명의 취득 (X)
Purchase of intangible exploration and
evaluation assets무형탐사평가자산의 취득 (X)
Purchase of mastheads and publishing
titles제호와 출판표제의 취득 (X)
Purchase of computer software 컴퓨터소프트웨어의 취득 (X)
Purchase of licences and franchises 라이선스와 프랜차이즈의 취득 (X)
Purchase of copyrights, patents and
other industrial property rights, service
and operating rights
저작권, 특허권, 기타 산업재산권,
용역운영권의 취득(X)
Purchase of recipes, formulae, models,
designs and prototypes
조리법, 공식, 모형, 설계 및 시제품
의 취득(X)
Purchase of intangible assets under
development개발 중인 무형자산의 취득 (X)
Purchase of other intangible assets 기타무형자산의 취득 (X)
Purchase of non-current biological
assets비유동생물자산의 취득 (X)
Purchase of current biological assets 유동생물자산의 취득 (X)
Purchase of biological assets 생물자산의 취득 (X)
Purchase of other non-current financial
assets기타비유동금융자산의 취득 (X)
Purchase of non-current
available-for-sale financial assets비유동매도가능금융자산의 취득 (X)
Purchase of non-current financial assets
held to maturity비유동만기보유금융자산의 취득 (X)
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 67
영문 Label 한글 LabelData
Type
IFRS
Reference
Purchase of non-current fair value
financial asset비유동당기손익인식금융자산의 취득 (X)
Purchase of long-term loans and
receivables장기대여금및수취채권의 취득 (X)
Purchase of long-term financial
instruments장기금융상품의 취득 (X)
Purchase of other current financial
assets기타유동금융자산의 취득 (X)
Purchase of current available-for-sale
financial assets유동매도가능금융자산의 취득 (X)
Purchase of current financial assets held
to maturity유동만기보유금융자산의 취득 (X)
Purchase of current fair value financial
asset유동당기손익인식금융자산의 취득 (X)
Purchase of short-term loans and
receivables단기대여금및수취채권의 취득 (X)
Purchase of short term Financial
Instruments단기금융상품의 취득 (X)
Purchase of other financial assets 기타금융자산의 취득 (X)
Purchase of available-for-sale financial
assets매도가능금융자산의 취득 (X)
Purchase of financial assets held to
maturity만기보유금융자산의 취득 (X)
Purchase of fair value financial asset 당기손익인식금융자산의 취득 (X)
Purchase of loans and receivables 대여금및수취채권의 취득 (X)
Purchase of financial instruments 금융상품의 취득 (X)
Purchase of non-current assets or
disposal groups classified as held for
sale or as held for distribution to owners
매각예정 또는 소유주에 대한 분배예
정으로 분류된 비유동자산이나 처분
자산집단의 취득
(X)
Purchase of non-current assets or
disposal groups classified as held for
sale
매각예정으로 분류된 비유동자산이나
처분자산집단의 취득(X)
Purchase of non-current assets or
disposal groups classified as held for
distribution to owners
소유주에 대한 분배예정으로 분류된
비유동자산이나 처분자산집단의 취득(X)
Purchase of liabilities included in
disposal groups classified as held for
sale
매각예정으로 분류된 처분자산집단에
포함된 부채의 취득(X)
Purchase of investments accounted for
using equity method지분법적용 투자지분의 취득 (X)
특 집 Ⅰ
68 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Purchase of investments in subsidiaries,
joint ventures and associates
종속기업, 조인트벤처와 관계기업에
대한 투자자산의 취득(X)
Purchase of investments in subsidiaries 종속기업에 대한 투자자산의 취득 (X)
Purchase of investments in joint ventures 조인트벤처에 대한 투자자산의 취득 (X)
Purchase of investments in associates 관계기업에 대한 투자자산의 취득 (X)
Proceeds from other long-term assets 기타 장기성 자산의 처분 X IAS 7.16 b
Purchase of other long-term assets 기타 장기성 자산의 취득 (X) IAS 7.16 a
Proceeds from government grants 정부보조금의 수취 X IAS 20.28
Cash advances and loans made to other
parties제3자에 대한 선급금 및 대여금 (X) IAS 7.16 e
Cash receipts from repayment of
advances and loans made to other
parties
제3자에 대한 선급금 및 대여금의 회
수에 따른 현금유입X IAS 7.16 f
Cash payments for future contracts,
forward contracts, option contracts and
swap contracts
선물계약, 선도계약, 옵션계약 및 스
왑계약에 따른 현금유출(X) IAS 7.16 g
Cash receipts from future contracts,
forward contracts, option contracts and
swap contracts
선물계약, 선도계약, 옵션계약 및 스
왑계약에 따른 현금유입X IAS 7.16 h
Dividends received 배당금수취 X IAS 7.31
Interest paid 이자지급 (X) IAS 7.31
Interest received 이자수취 X IAS 7.31
Income taxes refund (paid) 법인세환급(납부) (X)IAS 7.14 f,
IAS 7.35
Other inflows (outflows) of cash 현금의기타유입(유출) X IAS 7.21
Net cash flows from (used in) investing
activities투자활동순현금흐름 X
IAS 7.10, IAS
7.50 d
Cash flows from (used in) financing
activities재무활동현금흐름
Proceeds from changes in ownership
interests in subsidiaries
종속기업에 대한 소유지분의 변동으
로 인한 처분X
IAS 7.42A, IAS
7.42B
Payments from changes in ownership
interests in subsidiaries
종속기업에 대한 소유지분의 변동으
로 인한 지급(X)
IAS 7.42A, IAS
7.42B
Proceeds from issuing shares 주식의 발행 X IAS 7.17 a
Proceeds from issuing other equity
instruments기타 지분상품의 발행 X IAS 7.17 a
Payments to acquire or redeem entity's
shares주식의 취득이나 상환 (X) IAS 7.17 b
Payments of other equity instruments 기타지분상품 (X) IAS 7.17 a
Proceeds from borrowings 차입금 X IAS 7.17 c
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 69
영문 Label 한글 LabelData
Type
IFRS
Reference
Repayments of borrowings 차입금의 상환 (X) IAS 7.17 d
Proceeds from short term borrowings 단기차입금의 증가 X
Repayments of short term borrowings 단기차입금의 상환 (X)
Proceeds from long term borrowings 장기차입금의 증가 X
Repayments of long term borrowings 장기차입금의 상환 (X)
Acquisition of treasury shares 자기주식의 취득 X
Disposition of treasury shares 자기주식의 처분 (X)
Payments of finance lease liabilities 금융리스부채의 지급 (X) IAS 7.17 e
Proceeds from government grants 정부보조금의 수취 X IAS 20.28
Dividends paid 배당금지급 (X) IAS 7.31
Dividends received 배당금수취 X IAS 7.31
Interest paid 이자지급 (X) IAS 7.31
Interest received 이자수취 X IAS 7.31
Income taxes refund (paid) 법인세환급(납부) (X)IAS 7.14 f,
IAS 7.35
Other inflows (outflows) of cash 현금의기타유입(유출) X IAS 7.21
Net cash flows from (used in) financing
activities재무활동순현금흐름 X
IAS 7.10, IAS
7.50 d
Net increase (decrease) in cash and cash
equivalents before effect of exchange rate
changes
환율변동효과 반영전 현금및현금성자
산의 순증가(감소)X IAS 7.45
Effect of exchange rate changes on cash
and cash equivalents
현금및현금성자산에 대한 환율변동효
과
Effect of exchange rate changes on
cash and cash equivalents
현금및현금성자산에 대한 환율변동효
과X
IAS 7.25, IAS
7.28
Net increase (decrease) in cash and cash
equivalents현금및현금성자산의순증가(감소) X IAS 7.45
Cash and cash equivalents at beginning
of period기초현금및현금성자산 X
IAS 1.54 i,
IAS 7.45
Cash and cash equivalents at end of
period기말현금및현금성자산 X
IAS 1.54 i,
IAS 7.45
▶ 자본변동표 - 연결재무제표
영문 Label 한글 LabelData
Type
IFRS
Reference
[D610000] Statement of changes in equity
- Consolidated financial statements
[D610000] 자본변동표 - 연결재무제
표
특 집 Ⅰ
70 월간세무회계경영저널 (구독신청·상담 02)3272-3084) 2010/11
영문 Label 한글 LabelData
Type
IFRS
Reference
Statement of changes in equity 자본변동표
Statement of changes in equity [table] 자본변동표 [table] table IAS 1.106
Components of equity [axis] 자본의 구성요소 [axis] axis IAS 1.106
Equity [member] 자본 [member] member IAS 1.106
Equity attributable to owners of parent
[member]
지배기업의 소유주에게 귀속되는
지분 [member]member IAS 1.106
Issued capital [member] 자본금 [member] member IAS 1.106
Capital surplus [member] 자본잉여금 [member] member
Other Comprehensive income/loss
accumulated amount [member]기타포괄손익누계액 [member] member
Share premium [member] 주식발행초과금 [member] member IAS 1.106
Treasury shares [member] 자기주식 [member] member IAS 1.106
Other equity interest [member] 기타지분 [member] member IAS 1.106
Other reserves [member] 기타적립금 [member] member IAS 1.106
Legal Reserve [member] 이익준비금 [member] member
Voluntary Reserves [member] 임의적립금 [member] member
Revaluation surplus [member] 재평가잉여금 [member] member IAS 1.106
Reserve of exchange differences on
translation [member]
환산 관련 외환차이 적립금
[member]member IAS 1.106
Reserve of cash flow hedges
[member]
현금흐름위험회피 적립금
[member]member IAS 1.106
Reserve of hedges of net
investment in foreign operations
[member]
해외사업장순투자의 위험회피
적립금 [member]member IAS 1.106
Reserve of actuarial gains or losses
on defined benefit plans [member]
확정급여제도의 보험수리적
손익 적립금 [member]member IAS 1.106
Reserve of gains and losses on
remeasuring available-for-sale
financial assets [member]
매도가능금융자산의 재측정손
익 적립금 [member]member IAS 1.106
Reserve of share-based payments
[member]
주식기준보상 적립금
[member]member IAS 1.106
Retained earnings [member] 이익잉여금 [member] member IAS 1.106
Non-controlling interests [member] 비지배지분 [member] member IAS 1.106
Statement of changes in equity [line
items]자본변동표 [line items]
line
items
Equity at beginning of period 기초자본 X
IAS 1.55, IAS
1.78 e, IFRS
1.24 a
K-IFRS 기반 공시용 표준계정과목체계 안내
2010/11 (구독신청·상담 02)3272-3084) www.taxpark.com 71
영문 Label 한글 LabelData
Type
IFRS
Reference
Increase (decrease) through changes in
accounting policies회계정책변경에 따른 증가(감소) X IAS 1.106 b
Increase (decrease) through corrections
of errors오류수정에 따른 증가(감소) X IAS 1.106 b
Changes in equity 자본의 변동
Comprehensive income 포괄손익
Profit (loss) 당기순이익(손실) X
IAS 1.106 d
(i), IAS 1.82 f,
IFRS 1.24 b,
IFRS 8.23,
IFRS 8.28 b
Other comprehensive income 기타포괄손익 X
IAS 1.106 d
(ii), IAS 1.91
a
Comprehensive income 포괄손익 X
IAS 1.106 a,
IAS 1.82 i,
IFRS 1.24 b
Issue of equity 지분의 발행 XIAS 1.106 d
(iii)
Dividends paid 배당금지급 (X) IAS 1.107
Increase(decrease) on valuation of
available-for-sale financial assets
매도가능금융자산의 평가에 따른
증가(감소)X
Gains(losses) on actuarial valuation 보험수리적손익 X
Increase (decrease) through other
contributions by owners
소유주에 의한 기타 출자에 따른
증가(감소)X
IAS 1.106 d
(iii)
Decrease (increase) through other
distributions to owners
소유주에 대한 기타 분배에 따른
감소(증가)(X)
IAS 1.106 d
(iii)
Increase (decrease) through transfers
and other changes, equity
대체와 기타 변동에 따른 증가(감
소), 자본X IAS 1.78 e
Increase (decrease) through treasury
share transactions자기주식 거래에 따른 증가(감소) X IAS 1.109
Increase (decrease) through changes in
ownership interests in subsidiaries that
do not result in loss of control
지배력을 상실하지 않는 종속기업
에 대한 소유지분의 변동에 따른
증가(감소)
XIAS 1.106 d
(iii)
Total increase (decrease) in equity 자본 증가(감소) 합계 X IAS 1.78 e
Equity at end of period 기말자본 X
IAS 1.55, IAS
1.78 e, IFRS
1.24 a